Home > Business & Economics > Industry & industrial studies > Leasingbilanzierung nach IFRS 16. Eine Effektanalyse am Beispiel der europäischen Luftfahrtindustrie
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Leasingbilanzierung nach IFRS 16. Eine Effektanalyse am Beispiel der europäischen Luftfahrtindustrie

Leasingbilanzierung nach IFRS 16. Eine Effektanalyse am Beispiel der europäischen Luftfahrtindustrie

          
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About the Book

Die Reformierung der internationalen Leasingbilanzierung ist mit der Veröffentlichung des neuen IFRS 16 im Januar 2016 abgeschlossen worden. Ziel des Projekts war es, die Jahresabschlüsse von Leasingnehmern transparenter zu gestalten, um Abschlussadressaten informationseffizientere Analysen zu ermöglichen. Mit der Veröffentlichung des neuen Leasingstandards kommt es jedoch zu weitreichenden Veränderungen für betroffene Unternehmen. Diese sind demnach zukünftig verpflichtet, sämtliche Vermögenswerte und Verbindlichkeiten aus Leasingvereinbarungen in ihrer Bilanz zu erfassen. Dies führt folglich zu einer signifikanten Beeinflussung von relevanten Erfolgsgrößen und Kennzahlen. In diesem Rahmen analysiert die vorliegende Arbeit kritisch die wesentlichen Änderungen des neuen Leasingstandards und veranschaulicht die Auswirkungen auf Jahresabschlüsse und Key Performance Indicators anhand einer Effektsimulation internationaler Fluggesellschaften.
About the Author: Marvin Köhler, M.A. wurde 1988 in Dresden geboren. Sein Studium der Wirtschaftswissenschaften an der University of Applied Sciences in Worms schloss der Autor im Jahr 2016 mit dem akademischen Grad Master of Arts erfolgreich ab. Bereits während des Studiums sammelte der Autor umfassende praktische Erfahrungen in der Wirtschaftsprüfungs-Branche. Fasziniert vom dynamischen Wandel des Umfelds internationaler Rechnungslegung, sammelte der Autor bereits über ein Jahr Erfahrung in diesem Bereich. Seine Tätigkeit bei verschiedenen renommierten Wirtschaftsprüfungsgesellschaften motivierte ihn, sich der Thematik des vorliegenden Buches zu widmen.


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Product Details
  • ISBN-13: 9783961465255
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 254 gr
  • ISBN-10: 3961465258
  • Publisher Date: 17 May 2017
  • Height: 254 mm
  • No of Pages: 138
  • Spine Width: 8 mm
  • Width: 178 mm


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Leasingbilanzierung nach IFRS 16. Eine Effektanalyse am Beispiel der europäischen Luftfahrtindustrie
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