Auswirkungen von IFRS 16 auf den Abschluss am Beispiel der Deutsche Post DHL Group

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Publisher :
ISBN 13 :
Total Pages : 87 pages
Book Rating : 4.:/5 (119 download)

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Book Synopsis Auswirkungen von IFRS 16 auf den Abschluss am Beispiel der Deutsche Post DHL Group by : Vanessa Komornik

Download or read book Auswirkungen von IFRS 16 auf den Abschluss am Beispiel der Deutsche Post DHL Group written by Vanessa Komornik and published by . This book was released on 2019 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRS 16 Leasingverhältnisse ist am 01.01.2019 verpflichtend anzuwenden und ersetzt den bisher gültigen IAS 17. Durch die Anwendung von IFRS 16 kommt es zu einer deutlich erhöhten Erfassung von Leasingverhältnissen in den Abschlüssen. Vor allem aus Sicht des Leasingnehmers bringt IFRS 16 wesentliche Neuerungen für die Bilanzierung mit sich. Durch die Anwendung von IFRS 16 wird eine On-Balance Erfassung von Leasingverhältnissen geschaffen, wodurch eine Klassifizierung zwischen operativem Leasing und Finanzierungsleasing für den Leasingnehmer entfällt. Bei der Identifizierung eines Leasingverhältnisses kommt es zum Ansatz eines Nutzungsrechts und einer Leasingverbindlichkeit und damit zu einer Bilanzverlängerung. Dies führt dazu, dass Bilanzkennzahlen wie die Eigenkapitalquote sinken und der Verschuldungsgrad und die Anlagenintensität steigen. Durch erhöhte Abschreibungsaufwendungen steigt zwar das EBITDA, die Auswirkungen auf das EBIT sind jedoch unterschiedlich.*****Since January 1st, 2018, IFRS 16 is to be applied mandatorily and replaces the previous standard IAS 17. The application of IFRS 16 results in a significantly higher recognition of leases in the financial statements. IFRS 16 introduces significant changes in the accounting for leases, especially for the lessee. The application of IFRS 16 creates an on-balance sheet recognition of leases, which means that a classification between operating leases and finance leases is no longer needed. As a result, the lessee activates a right of use and passivates a lease liability. Furthermore, this leads to a declining in the equity ratio and an increase in the debt - equity ratio and equity-asset ratio. Additionally, the EBITDA increases while the effects on the earnings before taxes are controversial.

The Rules of Globalization

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Publisher : World Scientific Publishing Company Incorporated
ISBN 13 : 9789812709271
Total Pages : 462 pages
Book Rating : 4.7/5 (92 download)

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Book Synopsis The Rules of Globalization by : Rawi Abdelal

Download or read book The Rules of Globalization written by Rawi Abdelal and published by World Scientific Publishing Company Incorporated. This book was released on 2008 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a book about the politics of the global economy — about how firms prosper by understanding those politics, or fail by misunderstanding them. Understanding the politics of globalization may once have been a luxury; it is now, for most high-level managers, simply a necessity. The book contains cases which can be used by instructors and students to build a framework of analysis that enables them to understand the challenges of international trade and investment and master the opportunities they represent. This framework is based on a systematic evaluation of the informal and formal rules that define markets for goods, services, and capital. These insightful cases allow for evaluation of: the political and economic origins of our current era of globalization and how the rules that constrain and enable firms are changing; the impact of governments' policies and which tools are available for predicting, avoiding, or even employing the long arm of the government; and the influence of informal and formal institutions on opportunities for success in international finance and trade.