The implications of capitalising operating leases on airline companies - Alshurafa, Mohammed;Lodhia, Kishor
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In 2010, the International Accounting Standard Board and the Financial Accounting Standard Board jointly issued an exposure draft to eliminate the classification of leasing as either a finance lease or an operating lease and consider all leases as a finance lease only. The purpose of this study is to measure the implications of this new exposure draft on airline companies through a scenario analysis at three different discount rates namely are 3%, 6%, and 9%. In addition, eight financial ratios were analysed at each assumed discount rate and the average change of each ratio is used to measure the impact.…mehr

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Produktbeschreibung
In 2010, the International Accounting Standard Board and the Financial Accounting Standard Board jointly issued an exposure draft to eliminate the classification of leasing as either a finance lease or an operating lease and consider all leases as a finance lease only. The purpose of this study is to measure the implications of this new exposure draft on airline companies through a scenario analysis at three different discount rates namely are 3%, 6%, and 9%. In addition, eight financial ratios were analysed at each assumed discount rate and the average change of each ratio is used to measure the impact.
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Autorenporträt
- MSc Accounting & Finance, De Montfort University, UK.- BA Accounting & Finance, The Islamic University of Gaza, Palestine - A student of Association of Chartered Certified Accountants- Former Auditor at Ernst and Young- Finance Officer at Education Above All Foundation- Part-time lecturer of accounting at the Islamic Univeristy