Search results for " IFRS"
showing 3 items of 3 documents
Finalità aziendali e Conceptual Framework. Soggetti destinatari dell'informazione e contrapposizioni di interessi.
2014
(ENTITY’S ENDS AND CONCEPTUAL FRAMEWORK. USERS OF FINANCIAL INFORMATION AND CONFLICTS OF INTERESTS). Conceptual Frameworks supply the rational bases upon which financial reports standards are built. Their study, then, is of core relevance for fully understanding essentials and trends of financial reports standard peculiar contents. Thus, in this work, the authors read again the structures of the two main International Frameworks (namely, the ‘private’ one by the IASB, and the ‘public’ one by the IPSASB) under the diachronic light shed by a critical and historical survey. This dynamic reading of the basic assumptions and principles of Conceptual Frameworks (from now on, simply, CF) focuses o…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…