The impact of IFRS 16 on a renewable energy Portuguese company

Detalhes bibliográficos
Autor(a) principal: Santos, Flávia Carvalho dos
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/39293
Resumo: 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.
id RCAP_d5a90aef14aa7f603d395903626e8933
oai_identifier_str oai:run.unl.pt:10362/39293
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling The impact of IFRS 16 on a renewable energy Portuguese companyOperating leasesAccounting standardsIFRS 16Impact assessmentDomínio/Área Científica::Ciências Sociais::Economia e GestãoBefore 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.Gomes, EmanuelSilva, AnaRUNSantos, Flávia Carvalho dos2021-01-20T01:30:19Z2018-01-202018-01-20T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/39293TID:201862689enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:21:32Zoai:run.unl.pt:10362/39293Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:31:05.425242Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The impact of IFRS 16 on a renewable energy Portuguese company
title The impact of IFRS 16 on a renewable energy Portuguese company
spellingShingle The impact of IFRS 16 on a renewable energy Portuguese company
Santos, Flávia Carvalho dos
Operating leases
Accounting standards
IFRS 16
Impact assessment
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short The impact of IFRS 16 on a renewable energy Portuguese company
title_full The impact of IFRS 16 on a renewable energy Portuguese company
title_fullStr The impact of IFRS 16 on a renewable energy Portuguese company
title_full_unstemmed The impact of IFRS 16 on a renewable energy Portuguese company
title_sort The impact of IFRS 16 on a renewable energy Portuguese company
author Santos, Flávia Carvalho dos
author_facet Santos, Flávia Carvalho dos
author_role author
dc.contributor.none.fl_str_mv Gomes, Emanuel
Silva, Ana
RUN
dc.contributor.author.fl_str_mv Santos, Flávia Carvalho dos
dc.subject.por.fl_str_mv Operating leases
Accounting standards
IFRS 16
Impact assessment
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Operating leases
Accounting standards
IFRS 16
Impact assessment
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description 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.
publishDate 2018
dc.date.none.fl_str_mv 2018-01-20
2018-01-20T00:00:00Z
2021-01-20T01:30:19Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/39293
TID:201862689
url http://hdl.handle.net/10362/39293
identifier_str_mv TID:201862689
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799137934415233024

Registros relacionados