Copied Auswirkungen der Reform der Leasingbilanzierung nach IFRS
Auswirkungen der Reform der Leasingbilanzierung nach IFRS
Markus Stockinger untersucht in einer empirischen Studie die potenziellen Auswirkungen der Reform der Leasingbilanzierung nach IFRS aus Leasingnehmersicht auf sterreichische und deutsche kapitalmarktorientierte Unternehmen. Der Autor zeigt auf, welche nderungen sich durch die Reform der Leasingbilanzierung im Gegensatz zum bisherigen Standard ergeben und welche Auswirkungen diese auf die Bilanz, Erfolgsrechnung und in weiterer Folge auf relevante Kennzahlen von (Leasingnehmer-)Unternehmen hat.
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