Thesis etd-04092020-221148 |
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Thesis type
Tesi di laurea magistrale
Author
INCROCCI, CRISTINA
URN
etd-04092020-221148
Thesis title
La soluzione CCH Tagetik per la gestione dei leasing a fronte dell'introduzione del nuovo principio contabile IFRS 16
Department
ECONOMIA E MANAGEMENT
Course of study
STRATEGIA, MANAGEMENT E CONTROLLO
Supervisors
relatore Prof. Greco, Giulio
Keywords
- CCH Tagetik
- IFRS 16
- leases
- leasing
Graduation session start date
04/05/2020
Availability
Withheld
Release date
04/05/2090
Summary
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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