Perspectives on International Financial Reporting and Auditing in the Airline Industry:
Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on Interna...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley
Emerald Publishing Limited
2022
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Studies in Managerial and Financial Accounting Series
v.35 |
| Schlagworte: | |
| Online-Zugang: | DE-2070s |
| Zusammenfassung: | Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (200 Seiten) |
| ISBN: | 9781789737592 |
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| 505 | 8 | |a Intro -- Half Title Page -- Series Editor Page -- Title Page -- Copyright Page -- Dedication Page -- Contents -- About the Author -- Foreword -- Preface -- Acknowledgments -- Part I: International Financial Reporting -- Chapter 1: Overview of Financial Reporting in the Airline Industry -- 1. Introduction -- 2. Literature Review on Financial Reporting Considering Diversity, Harmonization, and Airline Industry -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings and Discussion -- 4.1 Financial Reporting Framework in the Airline Industry in the Past -- 4.2 Financial Reporting Framework in the Airline Industry at Present -- 4.2.1 Financial Reporting in the Airline Industry in the Americas -- 4.2.2 Financial Reporting in Airline Industry in China and Northern Asia -- 4.2.3 Financial Reporting in the Airline Industry in Europe -- 4.2.4 Financial Reporting in the Airline Industry in Africa and Middle East -- 4.2.5 Financial Reporting in the Airline Industry in the Asia-Pacific Region -- 5. Observations Related to IFRS Adoption from the Perspective of Airlines' Financial Statements -- 5.1 Determinants of IFRS Adoption in the Airline Industry -- 5.2 Jurisdictional Versions of IFRS in the Airline Industry -- 6. Conclusion -- Chapter 2: Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on Accounting Policy Choice in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Observations on IAS 1 Presentation of Financial Statements -- 4.2 Observations on IAS 7 Statement of Cash Flows -- 4.3 Observations on IAS 2 Inventory, IAS 16 PPE, IAS 38 Intangible Assets, and IAS 40 Investment Property | |
| 505 | 8 | |a 4.4. Analysis of Accounting Policy Options Related to the Airline Industry -- 4.5. Overall Analysis of the Findings -- 5. Conclusion -- Chapter 3: Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM -- 1. Introduction -- 1.1 IFRS 15 Revenue from Contracts with Customers -- 1.2 IFRS 16 Leases -- 2. Literature Review on the Adoption of IFRS 15 and IFRS 16 in the Airline Industry -- 2.1 Literature Review on the Effect of IFRS 15 -- 2.2 Literature Review on the Effect of IFRS 16 -- 2.3 Literature Review on the Cumulative Effect of IFRS 15 and IFRS 16 -- 2.4. Literature Review on the Compliance Level of Disclosures of IFRS 15 and IFRS 16 -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings And Discussion -- 4.1 First-time Adoption of IFRS 15 and IFRS 16 -- 4.2 Effect of the Adoption of IFRS 15 in the Airline Industry -- 4.2.1 The Case of the Airlines from Americas -- 4.2.2 The Case of the Airlines from Europe -- 4.2.3 The Case of the Airlines from Middle East and Africa -- 4.2.4 The Case of the Airlines from Asia-Pacific -- 4.2.5 The Case of the Airlines from China and Northern Asia -- 4.2.6 Overall Analysis of the Airlines -- 4.3 Effects of IFRS 15 and IFRS 16 on the Statement of Financial Position -- 4.3.1 Perspectives on IFRS 15 -- 4.3.2 Perspectives on IFRS 16 -- 4.4 Effects of IFRS 15 and IFRS 16 on the Income Statement -- 4.4.1 Perspectives on IFRS 15 -- 4.4.2 Perspectives on IFRS 16 -- 4.5 Effects of IFRS 15 and IFRS 16 on the Statement of Cash Flows -- 4.5.1 Perspectives on IFRS 15 -- 4.5.2 Perspectives on IFRS 16 -- 4.6 Effect of IFRS 15 and IFRS 16 on the Ratios -- 4.6.1 Liquidity Ratios -- 4.6.2 Solvency Ratios -- 4.6.3 Profitability Ratios -- 4.6.4 Summary of Ratio Analysis | |
| 505 | 8 | |a 4.7 Analysis of Disclosures under IFRS 16 -- 4.7.1 Perspectives on Mandatory Disclosures -- 4.7.2 Perspectives on the Voluntary Disclosures -- 5. Conclusion -- Chapter 4: Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry -- 1. Introduction -- 1.1. The Nature and Number of Segments Reported by the Airlines -- 1.2. Factors Used to Identify the Airline's Reportable Segments -- 1.3. Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 1.4. Proportion of Total Revenues Represented by Separately Reportable Segments -- 1.5. Segmental Performance Measures -- 1.6. Reporting Currency in Segment Reporting -- 1.7. Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 1.8. Income and Expense Items Disclosed -- 1.9. Segmental Cash Flow Information -- 1.10. Entity-wide Disclosures -- 1.11. Identity of the CODM -- 2. Literature Review on Ifrs 8 Segment Reporting in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings -- 4.1. Observations on Segment Reporting in the Americas -- 4.1.1 The Nature and Number of Segments Reported by the American Airlines -- 4.1.2 Factors Used to Identify the Airline's Reportable Segments -- 4.1.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.1.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.1.5 Segmental Performance Measures -- 4.1.6 Reporting Currency -- 4.1.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.1.8 Income and Expense Items Disclosed -- 4.1.9 Segmental Cash Flow Information -- 4.1.10 Entity-wide Disclosures -- 4.1.11 Identity of the CODM -- 4.2. Observations on Segment Reporting in the Europe | |
| 505 | 8 | |a 4.2.1 The Nature and Number of Segments Reported by the Airlines -- 4.2.2 Factors Used to Identify the Airline's Reportable Segments -- 4.2.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.2.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.2.5 Segmental Performance Measures -- 4.2.6 Reporting Currency -- 4.2.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.2.8 Income and Expense Items Disclosed -- 4.2.9 Segmental Cash Flow Information -- 4.2.10 Entity-wide Disclosures -- 4.2.11 Identity of the CODM -- 4.3. Observations on Segment Reporting in the Middle East and Africa -- 4.3.1 The Nature and Number of Segments Reported by the Airlines -- 4.3.2 Factors Used to Identify the Airline's Reportable Segments -- 4.3.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.3.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.3.5 Segmental Performance Measures -- 4.3.6 Reporting Currency -- 4.3.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.3.8 Income and Expense Items Disclosed -- 4.3.9 Segmental Cash Flow Information -- 4.3.10 Entity-wide Disclosures -- 4.3.11 Disclosure of Identity of the CODM -- 4.4. Observations on Segment Reporting in Asia-Pacific -- 4.4.1 The Nature and Number of Segments Reported by the Airlines -- 4.4.2 Factors Used to Identify the Airline's Reportable Segments -- 4.4.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.4.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.4.5 Segmental Performance Measures -- 4.4.6 Reporting Currency -- 4.4.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment | |
| 505 | 8 | |a 4.4.8 Income and Expense Items Disclosed -- 4.4.9 Segmental Cash Flow Information -- 4.4.10 Entity-wide Disclosures -- 4.4.11 Disclosure of Identity of the CODM -- 4.5. Observations on Segment Reporting in China and Northern Asia -- 4.5.1 The Nature and Number of Segments Reported by the Airlines -- 4.5.2 Factors Used to Identify the Airline's Reportable Segments -- 4.5.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.5.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.5.5 Segmental Performance Measures -- 4.5.6 Reporting Currency -- 4.5.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.5.8 Number of Income and Expense Items Disclosed -- 4.5.9 Segmental Cash Flow Information -- 4.5.10 Entity-wide Disclosures -- 4.5.11 Disclosure of Identity of the CODM -- 4.6. Analysis of Segment Reporting in the Global Context -- 5. Conclusion -- Part II International Auditing -- Chapter 5: Some Observations on International Auditing: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on International Auditing in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Audit Firms in the Audit Reports of Airlines -- 4.2 Types of Auditors in the Audit Reports of Airlines -- 4.3 Audit Opinions in Audit Reports of Airlines -- 4.4 Emphasis of Matter and Other Matter Paragraphs in the Audit Reports of Airlines -- 4.5 Material Uncertainty related to Going-concern in the Audit Reports of Airlines -- 4.6 Analysis of the Elements of Describing KAMs in the Audit Report -- 4.6.1 Patterns of Elements of Describing KAMs in the Global Context -- 4.6.2 Patterns of Diversified Elements of Describing KAMs in the Auditor Context | |
| 505 | 8 | |a 4.7. Content Analysis of Reporting KAMs in the Audit Report of Airlines | |
| 520 | |a Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing | ||
| 650 | 4 | |a Airlines-Finance | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Öztürk, Can |t Perspectives on International Financial Reporting and Auditing in the Airline Industry |d Bingley : Emerald Publishing Limited,c2022 |z 9781789737608 |
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Datensatz im Suchindex
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| adam_text | |
| any_adam_object | |
| author | Öztürk, Can |
| author_facet | Öztürk, Can |
| author_role | aut |
| author_sort | Öztürk, Can |
| author_variant | c ö cö |
| building | Verbundindex |
| bvnumber | BV049874209 |
| collection | ZDB-30-PQE |
| contents | Intro -- Half Title Page -- Series Editor Page -- Title Page -- Copyright Page -- Dedication Page -- Contents -- About the Author -- Foreword -- Preface -- Acknowledgments -- Part I: International Financial Reporting -- Chapter 1: Overview of Financial Reporting in the Airline Industry -- 1. Introduction -- 2. Literature Review on Financial Reporting Considering Diversity, Harmonization, and Airline Industry -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings and Discussion -- 4.1 Financial Reporting Framework in the Airline Industry in the Past -- 4.2 Financial Reporting Framework in the Airline Industry at Present -- 4.2.1 Financial Reporting in the Airline Industry in the Americas -- 4.2.2 Financial Reporting in Airline Industry in China and Northern Asia -- 4.2.3 Financial Reporting in the Airline Industry in Europe -- 4.2.4 Financial Reporting in the Airline Industry in Africa and Middle East -- 4.2.5 Financial Reporting in the Airline Industry in the Asia-Pacific Region -- 5. Observations Related to IFRS Adoption from the Perspective of Airlines' Financial Statements -- 5.1 Determinants of IFRS Adoption in the Airline Industry -- 5.2 Jurisdictional Versions of IFRS in the Airline Industry -- 6. Conclusion -- Chapter 2: Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on Accounting Policy Choice in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Observations on IAS 1 Presentation of Financial Statements -- 4.2 Observations on IAS 7 Statement of Cash Flows -- 4.3 Observations on IAS 2 Inventory, IAS 16 PPE, IAS 38 Intangible Assets, and IAS 40 Investment Property 4.4. Analysis of Accounting Policy Options Related to the Airline Industry -- 4.5. Overall Analysis of the Findings -- 5. Conclusion -- Chapter 3: Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM -- 1. Introduction -- 1.1 IFRS 15 Revenue from Contracts with Customers -- 1.2 IFRS 16 Leases -- 2. Literature Review on the Adoption of IFRS 15 and IFRS 16 in the Airline Industry -- 2.1 Literature Review on the Effect of IFRS 15 -- 2.2 Literature Review on the Effect of IFRS 16 -- 2.3 Literature Review on the Cumulative Effect of IFRS 15 and IFRS 16 -- 2.4. Literature Review on the Compliance Level of Disclosures of IFRS 15 and IFRS 16 -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings And Discussion -- 4.1 First-time Adoption of IFRS 15 and IFRS 16 -- 4.2 Effect of the Adoption of IFRS 15 in the Airline Industry -- 4.2.1 The Case of the Airlines from Americas -- 4.2.2 The Case of the Airlines from Europe -- 4.2.3 The Case of the Airlines from Middle East and Africa -- 4.2.4 The Case of the Airlines from Asia-Pacific -- 4.2.5 The Case of the Airlines from China and Northern Asia -- 4.2.6 Overall Analysis of the Airlines -- 4.3 Effects of IFRS 15 and IFRS 16 on the Statement of Financial Position -- 4.3.1 Perspectives on IFRS 15 -- 4.3.2 Perspectives on IFRS 16 -- 4.4 Effects of IFRS 15 and IFRS 16 on the Income Statement -- 4.4.1 Perspectives on IFRS 15 -- 4.4.2 Perspectives on IFRS 16 -- 4.5 Effects of IFRS 15 and IFRS 16 on the Statement of Cash Flows -- 4.5.1 Perspectives on IFRS 15 -- 4.5.2 Perspectives on IFRS 16 -- 4.6 Effect of IFRS 15 and IFRS 16 on the Ratios -- 4.6.1 Liquidity Ratios -- 4.6.2 Solvency Ratios -- 4.6.3 Profitability Ratios -- 4.6.4 Summary of Ratio Analysis 4.7 Analysis of Disclosures under IFRS 16 -- 4.7.1 Perspectives on Mandatory Disclosures -- 4.7.2 Perspectives on the Voluntary Disclosures -- 5. Conclusion -- Chapter 4: Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry -- 1. Introduction -- 1.1. The Nature and Number of Segments Reported by the Airlines -- 1.2. Factors Used to Identify the Airline's Reportable Segments -- 1.3. Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 1.4. Proportion of Total Revenues Represented by Separately Reportable Segments -- 1.5. Segmental Performance Measures -- 1.6. Reporting Currency in Segment Reporting -- 1.7. Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 1.8. Income and Expense Items Disclosed -- 1.9. Segmental Cash Flow Information -- 1.10. Entity-wide Disclosures -- 1.11. Identity of the CODM -- 2. Literature Review on Ifrs 8 Segment Reporting in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings -- 4.1. Observations on Segment Reporting in the Americas -- 4.1.1 The Nature and Number of Segments Reported by the American Airlines -- 4.1.2 Factors Used to Identify the Airline's Reportable Segments -- 4.1.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.1.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.1.5 Segmental Performance Measures -- 4.1.6 Reporting Currency -- 4.1.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.1.8 Income and Expense Items Disclosed -- 4.1.9 Segmental Cash Flow Information -- 4.1.10 Entity-wide Disclosures -- 4.1.11 Identity of the CODM -- 4.2. Observations on Segment Reporting in the Europe 4.2.1 The Nature and Number of Segments Reported by the Airlines -- 4.2.2 Factors Used to Identify the Airline's Reportable Segments -- 4.2.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.2.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.2.5 Segmental Performance Measures -- 4.2.6 Reporting Currency -- 4.2.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.2.8 Income and Expense Items Disclosed -- 4.2.9 Segmental Cash Flow Information -- 4.2.10 Entity-wide Disclosures -- 4.2.11 Identity of the CODM -- 4.3. Observations on Segment Reporting in the Middle East and Africa -- 4.3.1 The Nature and Number of Segments Reported by the Airlines -- 4.3.2 Factors Used to Identify the Airline's Reportable Segments -- 4.3.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.3.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.3.5 Segmental Performance Measures -- 4.3.6 Reporting Currency -- 4.3.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.3.8 Income and Expense Items Disclosed -- 4.3.9 Segmental Cash Flow Information -- 4.3.10 Entity-wide Disclosures -- 4.3.11 Disclosure of Identity of the CODM -- 4.4. Observations on Segment Reporting in Asia-Pacific -- 4.4.1 The Nature and Number of Segments Reported by the Airlines -- 4.4.2 Factors Used to Identify the Airline's Reportable Segments -- 4.4.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.4.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.4.5 Segmental Performance Measures -- 4.4.6 Reporting Currency -- 4.4.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment 4.4.8 Income and Expense Items Disclosed -- 4.4.9 Segmental Cash Flow Information -- 4.4.10 Entity-wide Disclosures -- 4.4.11 Disclosure of Identity of the CODM -- 4.5. Observations on Segment Reporting in China and Northern Asia -- 4.5.1 The Nature and Number of Segments Reported by the Airlines -- 4.5.2 Factors Used to Identify the Airline's Reportable Segments -- 4.5.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.5.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.5.5 Segmental Performance Measures -- 4.5.6 Reporting Currency -- 4.5.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.5.8 Number of Income and Expense Items Disclosed -- 4.5.9 Segmental Cash Flow Information -- 4.5.10 Entity-wide Disclosures -- 4.5.11 Disclosure of Identity of the CODM -- 4.6. Analysis of Segment Reporting in the Global Context -- 5. Conclusion -- Part II International Auditing -- Chapter 5: Some Observations on International Auditing: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on International Auditing in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Audit Firms in the Audit Reports of Airlines -- 4.2 Types of Auditors in the Audit Reports of Airlines -- 4.3 Audit Opinions in Audit Reports of Airlines -- 4.4 Emphasis of Matter and Other Matter Paragraphs in the Audit Reports of Airlines -- 4.5 Material Uncertainty related to Going-concern in the Audit Reports of Airlines -- 4.6 Analysis of the Elements of Describing KAMs in the Audit Report -- 4.6.1 Patterns of Elements of Describing KAMs in the Global Context -- 4.6.2 Patterns of Diversified Elements of Describing KAMs in the Auditor Context 4.7. Content Analysis of Reporting KAMs in the Audit Report of Airlines |
| ctrlnum | (ZDB-30-PQE)EBC6869314 (ZDB-30-PAD)EBC6869314 (ZDB-89-EBL)EBL6869314 (OCoLC)1294146607 (DE-599)BVBBV049874209 |
| dewey-full | 332 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 332 - Financial economics |
| dewey-raw | 332 |
| dewey-search | 332 |
| dewey-sort | 3332 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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Observations Related to IFRS Adoption from the Perspective of Airlines' Financial Statements -- 5.1 Determinants of IFRS Adoption in the Airline Industry -- 5.2 Jurisdictional Versions of IFRS in the Airline Industry -- 6. Conclusion -- Chapter 2: Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on Accounting Policy Choice in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Observations on IAS 1 Presentation of Financial Statements -- 4.2 Observations on IAS 7 Statement of Cash Flows -- 4.3 Observations on IAS 2 Inventory, IAS 16 PPE, IAS 38 Intangible Assets, and IAS 40 Investment Property</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.4. Analysis of Accounting Policy Options Related to the Airline Industry -- 4.5. Overall Analysis of the Findings -- 5. Conclusion -- Chapter 3: Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM -- 1. Introduction -- 1.1 IFRS 15 Revenue from Contracts with Customers -- 1.2 IFRS 16 Leases -- 2. Literature Review on the Adoption of IFRS 15 and IFRS 16 in the Airline Industry -- 2.1 Literature Review on the Effect of IFRS 15 -- 2.2 Literature Review on the Effect of IFRS 16 -- 2.3 Literature Review on the Cumulative Effect of IFRS 15 and IFRS 16 -- 2.4. Literature Review on the Compliance Level of Disclosures of IFRS 15 and IFRS 16 -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings And Discussion -- 4.1 First-time Adoption of IFRS 15 and IFRS 16 -- 4.2 Effect of the Adoption of IFRS 15 in the Airline Industry -- 4.2.1 The Case of the Airlines from Americas -- 4.2.2 The Case of the Airlines from Europe -- 4.2.3 The Case of the Airlines from Middle East and Africa -- 4.2.4 The Case of the Airlines from Asia-Pacific -- 4.2.5 The Case of the Airlines from China and Northern Asia -- 4.2.6 Overall Analysis of the Airlines -- 4.3 Effects of IFRS 15 and IFRS 16 on the Statement of Financial Position -- 4.3.1 Perspectives on IFRS 15 -- 4.3.2 Perspectives on IFRS 16 -- 4.4 Effects of IFRS 15 and IFRS 16 on the Income Statement -- 4.4.1 Perspectives on IFRS 15 -- 4.4.2 Perspectives on IFRS 16 -- 4.5 Effects of IFRS 15 and IFRS 16 on the Statement of Cash Flows -- 4.5.1 Perspectives on IFRS 15 -- 4.5.2 Perspectives on IFRS 16 -- 4.6 Effect of IFRS 15 and IFRS 16 on the Ratios -- 4.6.1 Liquidity Ratios -- 4.6.2 Solvency Ratios -- 4.6.3 Profitability Ratios -- 4.6.4 Summary of Ratio Analysis</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.7 Analysis of Disclosures under IFRS 16 -- 4.7.1 Perspectives on Mandatory Disclosures -- 4.7.2 Perspectives on the Voluntary Disclosures -- 5. Conclusion -- Chapter 4: Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry -- 1. Introduction -- 1.1. The Nature and Number of Segments Reported by the Airlines -- 1.2. Factors Used to Identify the Airline's Reportable Segments -- 1.3. Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 1.4. Proportion of Total Revenues Represented by Separately Reportable Segments -- 1.5. Segmental Performance Measures -- 1.6. Reporting Currency in Segment Reporting -- 1.7. Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 1.8. Income and Expense Items Disclosed -- 1.9. Segmental Cash Flow Information -- 1.10. Entity-wide Disclosures -- 1.11. Identity of the CODM -- 2. Literature Review on Ifrs 8 Segment Reporting in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings -- 4.1. Observations on Segment Reporting in the Americas -- 4.1.1 The Nature and Number of Segments Reported by the American Airlines -- 4.1.2 Factors Used to Identify the Airline's Reportable Segments -- 4.1.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.1.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.1.5 Segmental Performance Measures -- 4.1.6 Reporting Currency -- 4.1.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.1.8 Income and Expense Items Disclosed -- 4.1.9 Segmental Cash Flow Information -- 4.1.10 Entity-wide Disclosures -- 4.1.11 Identity of the CODM -- 4.2. Observations on Segment Reporting in the Europe</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.2.1 The Nature and Number of Segments Reported by the Airlines -- 4.2.2 Factors Used to Identify the Airline's Reportable Segments -- 4.2.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.2.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.2.5 Segmental Performance Measures -- 4.2.6 Reporting Currency -- 4.2.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.2.8 Income and Expense Items Disclosed -- 4.2.9 Segmental Cash Flow Information -- 4.2.10 Entity-wide Disclosures -- 4.2.11 Identity of the CODM -- 4.3. Observations on Segment Reporting in the Middle East and Africa -- 4.3.1 The Nature and Number of Segments Reported by the Airlines -- 4.3.2 Factors Used to Identify the Airline's Reportable Segments -- 4.3.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.3.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.3.5 Segmental Performance Measures -- 4.3.6 Reporting Currency -- 4.3.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.3.8 Income and Expense Items Disclosed -- 4.3.9 Segmental Cash Flow Information -- 4.3.10 Entity-wide Disclosures -- 4.3.11 Disclosure of Identity of the CODM -- 4.4. Observations on Segment Reporting in Asia-Pacific -- 4.4.1 The Nature and Number of Segments Reported by the Airlines -- 4.4.2 Factors Used to Identify the Airline's Reportable Segments -- 4.4.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.4.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.4.5 Segmental Performance Measures -- 4.4.6 Reporting Currency -- 4.4.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.4.8 Income and Expense Items Disclosed -- 4.4.9 Segmental Cash Flow Information -- 4.4.10 Entity-wide Disclosures -- 4.4.11 Disclosure of Identity of the CODM -- 4.5. Observations on Segment Reporting in China and Northern Asia -- 4.5.1 The Nature and Number of Segments Reported by the Airlines -- 4.5.2 Factors Used to Identify the Airline's Reportable Segments -- 4.5.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.5.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.5.5 Segmental Performance Measures -- 4.5.6 Reporting Currency -- 4.5.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.5.8 Number of Income and Expense Items Disclosed -- 4.5.9 Segmental Cash Flow Information -- 4.5.10 Entity-wide Disclosures -- 4.5.11 Disclosure of Identity of the CODM -- 4.6. Analysis of Segment Reporting in the Global Context -- 5. Conclusion -- Part II International Auditing -- Chapter 5: Some Observations on International Auditing: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on International Auditing in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Audit Firms in the Audit Reports of Airlines -- 4.2 Types of Auditors in the Audit Reports of Airlines -- 4.3 Audit Opinions in Audit Reports of Airlines -- 4.4 Emphasis of Matter and Other Matter Paragraphs in the Audit Reports of Airlines -- 4.5 Material Uncertainty related to Going-concern in the Audit Reports of Airlines -- 4.6 Analysis of the Elements of Describing KAMs in the Audit Report -- 4.6.1 Patterns of Elements of Describing KAMs in the Global Context -- 4.6.2 Patterns of Diversified Elements of Describing KAMs in the Auditor Context</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.7. Content Analysis of Reporting KAMs in the Audit Report of Airlines</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Airlines-Finance</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Öztürk, Can</subfield><subfield code="t">Perspectives on International Financial Reporting and Auditing in the Airline Industry</subfield><subfield code="d">Bingley : Emerald Publishing Limited,c2022</subfield><subfield code="z">9781789737608</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-035213667</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6869314</subfield><subfield code="l">DE-2070s</subfield><subfield code="p">ZDB-30-PQE</subfield><subfield code="q">HWR_PDA_PQE</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV049874209 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-19T05:22:05Z |
| institution | BVB |
| isbn | 9781789737592 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035213667 |
| oclc_num | 1294146607 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (200 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Emerald Publishing Limited |
| record_format | marc |
| series2 | Studies in Managerial and Financial Accounting Series |
| spelling | Öztürk, Can Verfasser aut Perspectives on International Financial Reporting and Auditing in the Airline Industry 1st ed Bingley Emerald Publishing Limited 2022 ©2022 1 Online-Ressource (200 Seiten) txt rdacontent c rdamedia cr rdacarrier Studies in Managerial and Financial Accounting Series v.35 Description based on publisher supplied metadata and other sources Intro -- Half Title Page -- Series Editor Page -- Title Page -- Copyright Page -- Dedication Page -- Contents -- About the Author -- Foreword -- Preface -- Acknowledgments -- Part I: International Financial Reporting -- Chapter 1: Overview of Financial Reporting in the Airline Industry -- 1. Introduction -- 2. Literature Review on Financial Reporting Considering Diversity, Harmonization, and Airline Industry -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings and Discussion -- 4.1 Financial Reporting Framework in the Airline Industry in the Past -- 4.2 Financial Reporting Framework in the Airline Industry at Present -- 4.2.1 Financial Reporting in the Airline Industry in the Americas -- 4.2.2 Financial Reporting in Airline Industry in China and Northern Asia -- 4.2.3 Financial Reporting in the Airline Industry in Europe -- 4.2.4 Financial Reporting in the Airline Industry in Africa and Middle East -- 4.2.5 Financial Reporting in the Airline Industry in the Asia-Pacific Region -- 5. Observations Related to IFRS Adoption from the Perspective of Airlines' Financial Statements -- 5.1 Determinants of IFRS Adoption in the Airline Industry -- 5.2 Jurisdictional Versions of IFRS in the Airline Industry -- 6. Conclusion -- Chapter 2: Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on Accounting Policy Choice in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Observations on IAS 1 Presentation of Financial Statements -- 4.2 Observations on IAS 7 Statement of Cash Flows -- 4.3 Observations on IAS 2 Inventory, IAS 16 PPE, IAS 38 Intangible Assets, and IAS 40 Investment Property 4.4. Analysis of Accounting Policy Options Related to the Airline Industry -- 4.5. Overall Analysis of the Findings -- 5. Conclusion -- Chapter 3: Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM -- 1. Introduction -- 1.1 IFRS 15 Revenue from Contracts with Customers -- 1.2 IFRS 16 Leases -- 2. Literature Review on the Adoption of IFRS 15 and IFRS 16 in the Airline Industry -- 2.1 Literature Review on the Effect of IFRS 15 -- 2.2 Literature Review on the Effect of IFRS 16 -- 2.3 Literature Review on the Cumulative Effect of IFRS 15 and IFRS 16 -- 2.4. Literature Review on the Compliance Level of Disclosures of IFRS 15 and IFRS 16 -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings And Discussion -- 4.1 First-time Adoption of IFRS 15 and IFRS 16 -- 4.2 Effect of the Adoption of IFRS 15 in the Airline Industry -- 4.2.1 The Case of the Airlines from Americas -- 4.2.2 The Case of the Airlines from Europe -- 4.2.3 The Case of the Airlines from Middle East and Africa -- 4.2.4 The Case of the Airlines from Asia-Pacific -- 4.2.5 The Case of the Airlines from China and Northern Asia -- 4.2.6 Overall Analysis of the Airlines -- 4.3 Effects of IFRS 15 and IFRS 16 on the Statement of Financial Position -- 4.3.1 Perspectives on IFRS 15 -- 4.3.2 Perspectives on IFRS 16 -- 4.4 Effects of IFRS 15 and IFRS 16 on the Income Statement -- 4.4.1 Perspectives on IFRS 15 -- 4.4.2 Perspectives on IFRS 16 -- 4.5 Effects of IFRS 15 and IFRS 16 on the Statement of Cash Flows -- 4.5.1 Perspectives on IFRS 15 -- 4.5.2 Perspectives on IFRS 16 -- 4.6 Effect of IFRS 15 and IFRS 16 on the Ratios -- 4.6.1 Liquidity Ratios -- 4.6.2 Solvency Ratios -- 4.6.3 Profitability Ratios -- 4.6.4 Summary of Ratio Analysis 4.7 Analysis of Disclosures under IFRS 16 -- 4.7.1 Perspectives on Mandatory Disclosures -- 4.7.2 Perspectives on the Voluntary Disclosures -- 5. Conclusion -- Chapter 4: Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry -- 1. Introduction -- 1.1. The Nature and Number of Segments Reported by the Airlines -- 1.2. Factors Used to Identify the Airline's Reportable Segments -- 1.3. Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 1.4. Proportion of Total Revenues Represented by Separately Reportable Segments -- 1.5. Segmental Performance Measures -- 1.6. Reporting Currency in Segment Reporting -- 1.7. Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 1.8. Income and Expense Items Disclosed -- 1.9. Segmental Cash Flow Information -- 1.10. Entity-wide Disclosures -- 1.11. Identity of the CODM -- 2. Literature Review on Ifrs 8 Segment Reporting in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings -- 4.1. Observations on Segment Reporting in the Americas -- 4.1.1 The Nature and Number of Segments Reported by the American Airlines -- 4.1.2 Factors Used to Identify the Airline's Reportable Segments -- 4.1.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.1.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.1.5 Segmental Performance Measures -- 4.1.6 Reporting Currency -- 4.1.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.1.8 Income and Expense Items Disclosed -- 4.1.9 Segmental Cash Flow Information -- 4.1.10 Entity-wide Disclosures -- 4.1.11 Identity of the CODM -- 4.2. Observations on Segment Reporting in the Europe 4.2.1 The Nature and Number of Segments Reported by the Airlines -- 4.2.2 Factors Used to Identify the Airline's Reportable Segments -- 4.2.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.2.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.2.5 Segmental Performance Measures -- 4.2.6 Reporting Currency -- 4.2.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.2.8 Income and Expense Items Disclosed -- 4.2.9 Segmental Cash Flow Information -- 4.2.10 Entity-wide Disclosures -- 4.2.11 Identity of the CODM -- 4.3. Observations on Segment Reporting in the Middle East and Africa -- 4.3.1 The Nature and Number of Segments Reported by the Airlines -- 4.3.2 Factors Used to Identify the Airline's Reportable Segments -- 4.3.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.3.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.3.5 Segmental Performance Measures -- 4.3.6 Reporting Currency -- 4.3.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.3.8 Income and Expense Items Disclosed -- 4.3.9 Segmental Cash Flow Information -- 4.3.10 Entity-wide Disclosures -- 4.3.11 Disclosure of Identity of the CODM -- 4.4. Observations on Segment Reporting in Asia-Pacific -- 4.4.1 The Nature and Number of Segments Reported by the Airlines -- 4.4.2 Factors Used to Identify the Airline's Reportable Segments -- 4.4.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.4.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.4.5 Segmental Performance Measures -- 4.4.6 Reporting Currency -- 4.4.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment 4.4.8 Income and Expense Items Disclosed -- 4.4.9 Segmental Cash Flow Information -- 4.4.10 Entity-wide Disclosures -- 4.4.11 Disclosure of Identity of the CODM -- 4.5. Observations on Segment Reporting in China and Northern Asia -- 4.5.1 The Nature and Number of Segments Reported by the Airlines -- 4.5.2 Factors Used to Identify the Airline's Reportable Segments -- 4.5.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.5.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.5.5 Segmental Performance Measures -- 4.5.6 Reporting Currency -- 4.5.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.5.8 Number of Income and Expense Items Disclosed -- 4.5.9 Segmental Cash Flow Information -- 4.5.10 Entity-wide Disclosures -- 4.5.11 Disclosure of Identity of the CODM -- 4.6. Analysis of Segment Reporting in the Global Context -- 5. Conclusion -- Part II International Auditing -- Chapter 5: Some Observations on International Auditing: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on International Auditing in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Audit Firms in the Audit Reports of Airlines -- 4.2 Types of Auditors in the Audit Reports of Airlines -- 4.3 Audit Opinions in Audit Reports of Airlines -- 4.4 Emphasis of Matter and Other Matter Paragraphs in the Audit Reports of Airlines -- 4.5 Material Uncertainty related to Going-concern in the Audit Reports of Airlines -- 4.6 Analysis of the Elements of Describing KAMs in the Audit Report -- 4.6.1 Patterns of Elements of Describing KAMs in the Global Context -- 4.6.2 Patterns of Diversified Elements of Describing KAMs in the Auditor Context 4.7. Content Analysis of Reporting KAMs in the Audit Report of Airlines Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing Airlines-Finance Erscheint auch als Druck-Ausgabe Öztürk, Can Perspectives on International Financial Reporting and Auditing in the Airline Industry Bingley : Emerald Publishing Limited,c2022 9781789737608 |
| spellingShingle | Öztürk, Can Perspectives on International Financial Reporting and Auditing in the Airline Industry Intro -- Half Title Page -- Series Editor Page -- Title Page -- Copyright Page -- Dedication Page -- Contents -- About the Author -- Foreword -- Preface -- Acknowledgments -- Part I: International Financial Reporting -- Chapter 1: Overview of Financial Reporting in the Airline Industry -- 1. Introduction -- 2. Literature Review on Financial Reporting Considering Diversity, Harmonization, and Airline Industry -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings and Discussion -- 4.1 Financial Reporting Framework in the Airline Industry in the Past -- 4.2 Financial Reporting Framework in the Airline Industry at Present -- 4.2.1 Financial Reporting in the Airline Industry in the Americas -- 4.2.2 Financial Reporting in Airline Industry in China and Northern Asia -- 4.2.3 Financial Reporting in the Airline Industry in Europe -- 4.2.4 Financial Reporting in the Airline Industry in Africa and Middle East -- 4.2.5 Financial Reporting in the Airline Industry in the Asia-Pacific Region -- 5. Observations Related to IFRS Adoption from the Perspective of Airlines' Financial Statements -- 5.1 Determinants of IFRS Adoption in the Airline Industry -- 5.2 Jurisdictional Versions of IFRS in the Airline Industry -- 6. Conclusion -- Chapter 2: Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on Accounting Policy Choice in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Observations on IAS 1 Presentation of Financial Statements -- 4.2 Observations on IAS 7 Statement of Cash Flows -- 4.3 Observations on IAS 2 Inventory, IAS 16 PPE, IAS 38 Intangible Assets, and IAS 40 Investment Property 4.4. Analysis of Accounting Policy Options Related to the Airline Industry -- 4.5. Overall Analysis of the Findings -- 5. Conclusion -- Chapter 3: Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM -- 1. Introduction -- 1.1 IFRS 15 Revenue from Contracts with Customers -- 1.2 IFRS 16 Leases -- 2. Literature Review on the Adoption of IFRS 15 and IFRS 16 in the Airline Industry -- 2.1 Literature Review on the Effect of IFRS 15 -- 2.2 Literature Review on the Effect of IFRS 16 -- 2.3 Literature Review on the Cumulative Effect of IFRS 15 and IFRS 16 -- 2.4. Literature Review on the Compliance Level of Disclosures of IFRS 15 and IFRS 16 -- 3. Data And Research Methodology -- 3.1 Data -- 3.2 Accounting Period for the Data -- 3.3. Constraint of the Research -- 3.4 Research Methodology -- 4. Findings And Discussion -- 4.1 First-time Adoption of IFRS 15 and IFRS 16 -- 4.2 Effect of the Adoption of IFRS 15 in the Airline Industry -- 4.2.1 The Case of the Airlines from Americas -- 4.2.2 The Case of the Airlines from Europe -- 4.2.3 The Case of the Airlines from Middle East and Africa -- 4.2.4 The Case of the Airlines from Asia-Pacific -- 4.2.5 The Case of the Airlines from China and Northern Asia -- 4.2.6 Overall Analysis of the Airlines -- 4.3 Effects of IFRS 15 and IFRS 16 on the Statement of Financial Position -- 4.3.1 Perspectives on IFRS 15 -- 4.3.2 Perspectives on IFRS 16 -- 4.4 Effects of IFRS 15 and IFRS 16 on the Income Statement -- 4.4.1 Perspectives on IFRS 15 -- 4.4.2 Perspectives on IFRS 16 -- 4.5 Effects of IFRS 15 and IFRS 16 on the Statement of Cash Flows -- 4.5.1 Perspectives on IFRS 15 -- 4.5.2 Perspectives on IFRS 16 -- 4.6 Effect of IFRS 15 and IFRS 16 on the Ratios -- 4.6.1 Liquidity Ratios -- 4.6.2 Solvency Ratios -- 4.6.3 Profitability Ratios -- 4.6.4 Summary of Ratio Analysis 4.7 Analysis of Disclosures under IFRS 16 -- 4.7.1 Perspectives on Mandatory Disclosures -- 4.7.2 Perspectives on the Voluntary Disclosures -- 5. Conclusion -- Chapter 4: Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry -- 1. Introduction -- 1.1. The Nature and Number of Segments Reported by the Airlines -- 1.2. Factors Used to Identify the Airline's Reportable Segments -- 1.3. Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 1.4. Proportion of Total Revenues Represented by Separately Reportable Segments -- 1.5. Segmental Performance Measures -- 1.6. Reporting Currency in Segment Reporting -- 1.7. Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 1.8. Income and Expense Items Disclosed -- 1.9. Segmental Cash Flow Information -- 1.10. Entity-wide Disclosures -- 1.11. Identity of the CODM -- 2. Literature Review on Ifrs 8 Segment Reporting in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings -- 4.1. Observations on Segment Reporting in the Americas -- 4.1.1 The Nature and Number of Segments Reported by the American Airlines -- 4.1.2 Factors Used to Identify the Airline's Reportable Segments -- 4.1.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.1.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.1.5 Segmental Performance Measures -- 4.1.6 Reporting Currency -- 4.1.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.1.8 Income and Expense Items Disclosed -- 4.1.9 Segmental Cash Flow Information -- 4.1.10 Entity-wide Disclosures -- 4.1.11 Identity of the CODM -- 4.2. Observations on Segment Reporting in the Europe 4.2.1 The Nature and Number of Segments Reported by the Airlines -- 4.2.2 Factors Used to Identify the Airline's Reportable Segments -- 4.2.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.2.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.2.5 Segmental Performance Measures -- 4.2.6 Reporting Currency -- 4.2.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.2.8 Income and Expense Items Disclosed -- 4.2.9 Segmental Cash Flow Information -- 4.2.10 Entity-wide Disclosures -- 4.2.11 Identity of the CODM -- 4.3. Observations on Segment Reporting in the Middle East and Africa -- 4.3.1 The Nature and Number of Segments Reported by the Airlines -- 4.3.2 Factors Used to Identify the Airline's Reportable Segments -- 4.3.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.3.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.3.5 Segmental Performance Measures -- 4.3.6 Reporting Currency -- 4.3.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.3.8 Income and Expense Items Disclosed -- 4.3.9 Segmental Cash Flow Information -- 4.3.10 Entity-wide Disclosures -- 4.3.11 Disclosure of Identity of the CODM -- 4.4. Observations on Segment Reporting in Asia-Pacific -- 4.4.1 The Nature and Number of Segments Reported by the Airlines -- 4.4.2 Factors Used to Identify the Airline's Reportable Segments -- 4.4.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.4.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.4.5 Segmental Performance Measures -- 4.4.6 Reporting Currency -- 4.4.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment 4.4.8 Income and Expense Items Disclosed -- 4.4.9 Segmental Cash Flow Information -- 4.4.10 Entity-wide Disclosures -- 4.4.11 Disclosure of Identity of the CODM -- 4.5. Observations on Segment Reporting in China and Northern Asia -- 4.5.1 The Nature and Number of Segments Reported by the Airlines -- 4.5.2 Factors Used to Identify the Airline's Reportable Segments -- 4.5.3 Types of Products and Services from which Each Reportable Segment Derives its Revenues -- 4.5.4 Proportion of Total Revenues Represented by Separately Reportable Segments -- 4.5.5 Segmental Performance Measures -- 4.5.6 Reporting Currency -- 4.5.7 Total Assets, Total Liabilities, and Other Asset Items for Each Reportable Segment -- 4.5.8 Number of Income and Expense Items Disclosed -- 4.5.9 Segmental Cash Flow Information -- 4.5.10 Entity-wide Disclosures -- 4.5.11 Disclosure of Identity of the CODM -- 4.6. Analysis of Segment Reporting in the Global Context -- 5. Conclusion -- Part II International Auditing -- Chapter 5: Some Observations on International Auditing: The Case of the Airline Industry -- 1. Introduction -- 2. Literature Review on International Auditing in the Airline Industry -- 3. Data and Research Methodology -- 3.1 Data -- 3.2 Research Methodology -- 4. Findings and Discussion -- 4.1 Audit Firms in the Audit Reports of Airlines -- 4.2 Types of Auditors in the Audit Reports of Airlines -- 4.3 Audit Opinions in Audit Reports of Airlines -- 4.4 Emphasis of Matter and Other Matter Paragraphs in the Audit Reports of Airlines -- 4.5 Material Uncertainty related to Going-concern in the Audit Reports of Airlines -- 4.6 Analysis of the Elements of Describing KAMs in the Audit Report -- 4.6.1 Patterns of Elements of Describing KAMs in the Global Context -- 4.6.2 Patterns of Diversified Elements of Describing KAMs in the Auditor Context 4.7. Content Analysis of Reporting KAMs in the Audit Report of Airlines Airlines-Finance |
| title | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_auth | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_exact_search | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_full | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_fullStr | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_full_unstemmed | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_short | Perspectives on International Financial Reporting and Auditing in the Airline Industry |
| title_sort | perspectives on international financial reporting and auditing in the airline industry |
| topic | Airlines-Finance |
| topic_facet | Airlines-Finance |
| work_keys_str_mv | AT ozturkcan perspectivesoninternationalfinancialreportingandauditingintheairlineindustry |