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Dealing with Operating Leases in Valuation [PDF]
, 1999 Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the
Damodaran, Aswath
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The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The purpose of this research is to analyze the effect of applying IFRS 16 on the financial performance of Air Arabia. Aviation sector is one of the most affected sectors from IFRS16 application Air Arabia interim financial statements for the period ...
Dalia Nasser, Tarek Alrashedy
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Special issues of IFRS application in Russian organizations [PDF]
E3S Web of Conferences, 2020 In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting ...
Melekhina Tatiana +2 more
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Operating leases and the assessment of lease–debt substitutability [PDF]
Journal of Banking & Finance, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research.
Beattie, Vivien +2 more
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The impact of IFRS 16 on the financial position of selected companies from the WIG30 index [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were
Mateusz Krawczak, Renata Dyląg
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Tax and Balance Sheet Valuation of Sale and Leaseback in the Books of Lessee. Case Study
Studia i Materiały, 2023 Purpose: The aim of this academic article is to analyze and evaluate the tax and balance sheet valuation of sale-and-leaseback agreements for lessees, based on a case study.
Piotr Kica
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The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease
International Journal of Financial Studies, 2022 We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
Hae Jin Chung
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The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a "model" [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2022 This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between ...
حنان معلى, نبيل قطاف
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
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The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
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