Auswirkungen der Reform der Leasingbilanzierung nach IFRS

Markus Stockinger examines in an empirical study the potential impacts of the leasing accounting reform under IFRS from the lessee's perspective on Austrian and German capital market-oriented companies. The author highlights the changes that arise from the leasing accounting reform compared to the previous standard and the effects these changes have on the balance sheet, income statement, and subsequently on relevant key figures of lessee companies.