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https://hdl.handle.net/2440/116002
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dc.contributor.author | Xu, W. | - |
dc.contributor.author | Davidson, R.A. | - |
dc.contributor.author | Cheong, C.S. | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Pacific Accounting Review, 2017; 29(1):34-54 | - |
dc.identifier.issn | 0114-0582 | - |
dc.identifier.issn | 2041-5494 | - |
dc.identifier.uri | http://hdl.handle.net/2440/116002 | - |
dc.description.abstract | Purpose – 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. | - |
dc.description.statementofresponsibility | Wei Xu, Robyn Alexandra Davidson and Chee Seng Cheong | - |
dc.language.iso | en | - |
dc.publisher | Emerald Publishing | - |
dc.rights | © Emerald Publishing Limited | - |
dc.source.uri | http://dx.doi.org/10.1108/par-01-2016-0003 | - |
dc.subject | Value relevance; AASB 16; capitalised leases; constructive method; IFRS 16; leases | - |
dc.title | Converting financial statements: operating to capitalised leases | - |
dc.type | Journal article | - |
dc.identifier.doi | 10.1108/PAR-01-2016-0003 | - |
pubs.publication-status | Published | - |
dc.identifier.orcid | Davidson, R.A. [0000-0001-7371-1274] | - |
dc.identifier.orcid | Cheong, C.S. [0000-0001-8120-0167] | - |
Appears in Collections: | Aurora harvest 8 Economics publications |
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