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IFRS 16 and Corporate Financial Performance in Italy An Empirical Post-Implementation Analysis /
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Pre...
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cham :
Springer International Publishing : Imprint: Springer,
2021.
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| Edition: | 1st ed. 2021. |
| Series: | Contributions to finance and accounting.
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| Online Access: |
Full text (Wentworth users only) |