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PubbliTesi - La Tesi
Impacts and consequences of divergence between IASB and FASB models for lease accounting: an empirical analysis
Scheda Sintetica
Autore: Federica Serio
Relatore: Tommaso Fabi
Università: Libera Università Internazionale Studi Sociali “Guido Carli” LUISS - Roma
Facoltà: Dipartimento di Impresa e Management
Corso: Laurea Magistrale in Management
Data di Discussione: 19/07/2018
Voto: 110 cum laude
Disciplina: International Accounting Standards
Tipo di Tesi: Sperimentale
Lingua: Inglese
Grande Area: Area Sociale
Settori Interessati: Economia
Descrizione:
This thesis has been written with the aim of assessing through an empirical analysis how the divergence aspects between new IASB and FASB’s lease accounting standards, IFRS 16 and ASC 842, can impact on European companies’ competitiveness. In particular the focus has been kept on the main dissimilarity which regards the operating vs finance lease classification retained in ASC 842 and instead not present in IFRS 16: this means that IFRS preparers will classify operating lease liabilities as financial liabilities while US preparers will classify them as operating liabilities. The aim is to show that this provision leads to higher level of indebtedness of European companies than US companies and that if Net Financial Position and leverage are important in terms of risk profile and enterprise value, divergence in lease accounting can be a threat to European companies’ competitiveness.
Grado di Innovazione:
L’innovatività dell’elaborato consiste nell’aver ricercato empiricamente gli impatti sulla competitività aziendale causati dalle differenze tra due principi contabili, prima della entrata in vigore degli stessi.