Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/116002
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dc.contributor.authorXu, W.en
dc.contributor.authorDavidson, R.A.en
dc.contributor.authorCheong, C.S.en
dc.date.issued2017en
dc.identifier.citationPacific Accounting Review, 2017; 29(1):34-54en
dc.identifier.issn0114-0582en
dc.identifier.urihttp://hdl.handle.net/2440/116002-
dc.description.abstractPurpose – The purpose of this paper is to examine how capitalising operating leases under IFRS 16/AASB 16 affects the financial statements and value relevance of financial information. In doing so, limitations of exiting methods are highlighted and improved upon. Design/methodology/approach – Imhoff et al.’s (1991) constructive method for capitalising operating leases is improved upon and used to restate the financial statements of 165 S&P/ASX200 companies. The financial position, key ratios and value relevance are tested for significant differences. Findings – The results provide evidence that capitalising operating leases affects financial statements and value relevance. Originality/value – Imhoff et al.’s (1991) constructive method has been refined, providing an improved method for capitalising operating leases than the one that has been used in the past. From a practical perspective, this research provides evidence supporting the “right-of-use” method proposed by the IASB which will see previous off-balance-sheet leases recognised.en
dc.description.statementofresponsibilityWei Xu, Robyn Alexandra Davidson and Chee Seng Cheongen
dc.language.isoenen
dc.publisherEmerald Publishingen
dc.rights© Emerald Publishing Limiteden
dc.subjectValue relevance; AASB 16; capitalised leases; constructive method; IFRS 16; leasesen
dc.titleConverting financial statements: operating to capitalised leasesen
dc.typeJournal articleen
dc.identifier.rmid0030081398en
dc.identifier.doi10.1108/PAR-01-2016-0003en
dc.identifier.pubid394686-
pubs.library.collectionEconomics publicationsen
pubs.library.teamDS10en
pubs.verification-statusVerifieden
pubs.publication-statusPublisheden
dc.identifier.orcidDavidson, R.A. [0000-0001-7371-1274]en
dc.identifier.orcidCheong, C.S. [0000-0001-8120-0167]en
Appears in Collections:Economics publications

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