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Auswirkungen des ED/2013/6 auf die GFT Gruppe
- With the ED/2013/6 the IASB and the FASB issued an exposure draft that proposes a departure from the current leasing model. The risk-and-reward approach shall be replaced by the asset-and –liabilityapproach. The thesis examines the impact of this reform on the basis of a case study on the GFT Group. The thesis shall provide an overview of the existing and future lease accounting and examined the effects on the consolidated balance sheet through a simulated application of accounting rules set out in the exposure draft, followed by quantification by the use of selected financial ratios. Result of this work is an insignificant change in most financial ratios. Substantial amendments have been found regarding the leverage ratio. The results are scrutinized with information from the simulation and the current state of discussion. Furthermore, suggestions and advice regarding the findings are given to the GFT Group.
| Author: | Hendrik Brokatzky |
|---|---|
| Advisor: | Uwe Hack |
| Document Type: | Bachelor Thesis |
| Language: | German |
| Year of Completion: | 2015 |
| Year of first Publication: | 2015 |
| Release Date: | 2015/11/26 |
| Tag: | Fallstudie; IFRS; internationale Rechnungslegung |
| Degree Program: | IBW - Internationale Betriebswirtschaft |
| Functional area: | Finance & Accounting |