Steiner, J. The impact of implementation of IFRS 16 on financial situation of lessee in selected industry sectors. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with impact of implementation of new IFRS 16 standard on the lessee. The first part of the thesis defines lease, describes the lease financing and distinguishes types of leases. After that lease is described in the framework of international accounting standards, the current treatment IAS 17 is analyzed, there are described the main problems leading to the need for change, explained capitalization of lease and the new IFRS 16 standard is analyzed. The end of the first part focuses on issues relating to financial ratios. In the second part of the thesis comparison of reporting of lease according to IAS/IFRS and US GAAP is performed, there are identified lease intensive sectors, quantified impact of implementation of IFRS 16 on financial statements of lessee and its effect on selected financial ratios and Altman model is calculated. The conclusion summarizes all findings and recommendations formulated by author.

Memoria (licenciado en ciencias jurídicas y sociales) / Autor no autoriza el acceso a texto completo de su documento / El presente trabajo revisó los principales pronunciamientos de los tribunales superiores chilenos en torno a las temáticas relacionadas con el contrato de leasing en el período que va entre los años 2004 a 2014. La exposición de esta investigación desarrolla cuatro temas recurrentes a nivel jurisprudencial en torno al leasing: (i) la determinación del régimen jurídico aplicable; (ii) los alcances del efecto de relativo de los contratos en esta figura; (iii) la ineficacia de la cláusula penal; y, (iv) los conflictos procesales en torno al cobro de las rentas insolutas

Purpose: The purpose of this paper is to examine the relationship between leasing and debt and how it functions in different corporations. Theoretical frame of reference: The theoretical frame of reference that we used for this paper are all theories that refers to leasing as a financial method. Methodology: The method used is a quantitative method based on the survey performed. The survey is based on a equation from the earlier study “The leasing puzzle”. Empirical foundation: We use financial statements from different companies to get the right numbers for the equation. The respondents in the survey is airplane and car companies in Europe. Conclusions: The results shows that leasing can both function as a substitute and as a complement to the companies, where it functions as a substitute the majority of the time. How leasing behaves depends on the company’s debt ratio that do lease and the company’s debt ratio that do not lease. Other factors that can affect the behaviour of leasing can be the company’s size, expected growth and liquidity.

This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord.

No description available.

No description available.

The issue of the protection of the small retailers in shopping centers deserves to be addressed since those retailers do not always have the economical weight to negotiate their leases on an equal footing with their landlords. In Canada and France, this situation is not dealt the same way: where Canada relies on contractual freedom to balance the interests involved, France is very protective. This thesis aims to study and compare those two regimes and tries to determine whether small retailers need protection.

The issue of the protection of the small retailers in shopping centers deserves to be addressed since those retailers do not always have the economical weight to negotiate their leases on an equal footing with their landlords. In Canada and France, this situation is not dealt the same way: where Canada relies on contractual freedom to balance the interests involved, France is very protective. This thesis aims to study and compare those two regimes and tries to determine whether small retailers need protection.

Thesis (Ph. D.)--University of Washington, 1997. / Vita. Includes bibliographical references (leaves [101]-104).

Nürtingen, FH, Diplomarb., 2005. / Betreuer: Stefan Reindl.