Tesi etd-04092020-221148 |
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Tipo di tesi
Tesi di laurea magistrale
Autore
INCROCCI, CRISTINA
URN
etd-04092020-221148
Titolo
La soluzione CCH Tagetik per la gestione dei leasing a fronte dell'introduzione del nuovo principio contabile IFRS 16
Dipartimento
ECONOMIA E MANAGEMENT
Corso di studi
STRATEGIA, MANAGEMENT E CONTROLLO
Relatori
relatore Prof. Greco, Giulio
Parole chiave
- CCH Tagetik
- IFRS 16
- leasing
- leases
Data inizio appello
04/05/2020
Consultabilità
Non consultabile
Data di rilascio
04/05/2090
Riassunto
The main topic of the thesis is the new accounting standard, IFRS 16 "Leases", which introduces a new accounting method for leasing operations. In the first chapter is proposed an overview of the leasing operations and the exposure of the previous regulation IAS 17 and the aspects that led to its replacement. Furthermore, is introduced the method of lease accounting established by the italian legacy. The second chapter contains a deeper analysis of IFRS 16 regulation in detail. In the third chapter, the Tagetik IFRS 16 Lease Accounting solution is described, showing how it is capable of making the management of the leasing portfolio simplified. The fourth chapter is dedicated to the conclusions that emerged one year after the introduction of the standard, using as basis of test customers who implemented the CCH Tagetik lease accounting tool.
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