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http://hdl.handle.net/10362/39293| Title: | The impact of IFRS 16 on a renewable energy Portuguese company |
| Author: | Santos, Flávia Carvalho dos |
| Advisor: | Gomes, Emanuel Silva, Ana |
| Keywords: | Operating leases Accounting standards IFRS 16 Impact assessment |
| Defense Date: | 20-Jan-2018 |
| Abstract: | Before 2016, lease accounting was regulated by IAS 17, which did not require operational leases to be included in the balance sheet. With the issue of IFRS 16, all leases are expected to be accounted on the balance sheet. This project assesses the potential impact derived from this change, focusing on an ex ante approach of a case study from a Portuguese company present in the Renewable Energy sector. The results show an impact on the financial position of the company which corroborate previous researches and further emphasize the need for companies to prepare as to minimize IFRS 16 impact. |
| URI: | http://hdl.handle.net/10362/39293 |
| Designation: | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics |
| Appears in Collections: | NSBE: Nova SBE - MA Dissertations |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Santos.F_2018.pdf | 942,71 kB | Adobe PDF | View/Open |
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