| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 106 === The major change of IFRS16 is the lease capitalization of lessees, and it is also the main issue of this thesis. We will take the aviation industry for example, and further discuss the impact to the companies under the rule of IFRS16. In Chapter 2, we will firstly introduce the aim and the scope of IFRS16, the identification process and the differences between IFRS16 and IAS17. In Chapter 3, we will focus on internal lease transactions in parent-subsidiary companies and also associates. When lessors recognize the transactions as operating leases, then the classification comes up inconsistent with lessees. We will analyze how to adjust in financial statements in both downstream and upstream transactions. Besides, we will also discuss what information does the investors need when recognizing invest account and which method should they choose in different situations. In Chapter 4, we will discuss the impacts of net income and net worth when companies use foreign currency for operating lease. In this case, the companies may have the need of foreign currency hedging. We put the eye on the intragroup, buying the forward foreign exchange contract as hedging instrument and explain the effect of different hedged items. Besides the above, this chapter also analyzes the impacts to both separate and consolidated statements when the parent choose absorb or separate the risks from the subsidiary.
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