Titelaufnahme

Titel
Die Reform der Leasingbilanzierung nach IFRS Auswirkungen auf die Bilanzierung österreichischer Unternehmen / Kathrin Rodler
VerfasserRodler, Kathrin
Betreuer / BetreuerinHirsch, Manuela
ErschienenWien, 21.12.2016
UmfangIX, 183 Seiten
HochschulschriftFachhochschule des BFI Wien, Masterarbeit, 2016
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-1702 Persistent Identifier (URN)
Zugriffsbeschränkung
 Das Werk ist frei verfügbar
Dateien
Die Reform der Leasingbilanzierung nach IFRS Auswirkungen auf die Bilanzierung österreichischer Unternehmen [3.79 mb]
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Zusammenfassung (Englisch)

This thesis is about the change in the lease accounting under International Financial Reporting Standards (IFRS). The literature review shows that this topic is very important for the lessees, lessors (leasing market), auditors, investors and other interested people. The central aspects of this thesis are: What effects does the new Right-of-useapproach have on the lease accounting of companies in Austria? Other questions are: How will the reform effect the accounting of Austrian companies? How does the change of lessees accounting effect lessors respectively the leasing market? What measures have lessors and the leasing market to promote customer loyalty? This thesis is concerned with the current lease accounting, the Discussion paper (DP) 2009/9, the Exposure draft (ED) 2010/9, the ED/2013/6 and the new lease standard IFRS 16. The empirical part consists of interviews. Five experts have been interviewed based on a previously prepared interview guide with questions about the current lease accounting, the exposure drafts and the possible impacts for the lessees, lessors and auditors. The main results are that the Right-of-use-approach affects the balance sheets of lessees and by this increases the gearing ratio. The lessees have to think about changes in their IT-system. Small companies will maybe rethink closing a new contract because of the changes of the new lease accounting. If lessors bring their longtime consulting experience in properties to the foreground, then the number of leasing agreements will perhaps not decrease. Otherwise it will be possible that the leasing contracts will decline.