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Institute
- Accounting and Controlling M.A. (65) (remove)
“What are the major amendments of the reform concerning sale and leaseback transactions?“
„What is the criticism behind IAS 17 and how does the reform impact real estate entities?“
With the publication of the new IFRS 16 lease accounting standard, the lease accounting is
going to entirely change, especially for the lessees. The following thesis shows the accounting
treatment of leasing and its specialisation sale and leaseback arrangements, which is compared to the previous and new accounting regulations. This paper focuses on the critical points regarding lease accounting in accordance with IAS 17, which suggested the discussion about a reform of lease accounting under The International Financial Reporting Standards at first. The new right-of-use-approach as well as IFRS 15 become of critical importance under the new standard. The final analysis of this thesis illustrates the expected impact and future challenges of applying IFRS 16 that lessees and lessors in the leasing industry are facing.
This paper focuses on the “International Financial Reporting Standards” (IFRS) and its
accounting treatment of sale and leaseback arrangements according to IAS 17 and IFRS 16.
Value Creation Contributions for Private Equity Companies during the investment and Exit phase
(2020)
This Master Thesis will analyze the possibilities of Value Creation with Private Eq-uity Companies in order to generate higher values for their investments.
At the beginning it will be a literature based review to cover the current knowledge. With the help of expert interviews, this knowledge will be critically questioned in order to find improvements or give suggestions for alternative methods.
The Profile Shift of Managerial Accountants initiated by the Increasing Significance of Big Data
(2020)
The financial crises of 2008 emphasized the need to extend the information in the audit reports, which led to a new version of the Revised Auditor Reporting Standards. The new standard adds a new section in the audit report known as Key Audit Matters (KAMs). The focus of this study is the analysis of the reported KAMs from the financial year 2016. The analysis demonstrated a decrease in the number of reported KAMs from the BIG 4 audit firms from 2016 to 2019. The analysis is done only on companies whose country of origin is part of the European Union. Further this thesis attempts to empirically investigate the factors that influence the number of disclosed KAMs in a reporting period. The factors considered in the empirical estimation are the characteristics of the firm and auditor. The study uses a panel data set that has an annual frequency of 100 companies. The time interval of data gathering of these companies is 2015-2019 and 2016-2019 thus, to have a balanced panel the study estimated two different models. It has been concluded that the size of the firm and the change of auditor are particularly important in determining the number of disclosed KAMs.
Materiality in CSR-Reporting
(2020)
Due to the increased use of innovative technologies and the opportunities that the digitalization age has to offer, Self-Service Reporting (SSR) has been identified by both research and practice as a trend that can change the steering of company activities as
well as the daily tasks of the Controller. This study assesses both the prerequisites for implementing Self-Service Business Intelligence (SSBI) solutions and the effects of SSR on decision-making to contribute to former findings from management accounting research. Based on state-of-the-art literature, a web-based survey was created and shared among Controlling, data analysis, and reporting experts, as well as managers.
The gathered sample data with 122 respondents from a variety of industries was analyzed with different statistical methods. Based on extensive quantitative analysis, it can be assumed that Controllers operating in an SSR environment need to become more independent and acquire new technological and social skills. Furthermore, the employer's digitalization strategy must be clearly defined and communicated transparently to all stakeholders before successfully introducing SSBI technology. Additionally, high data governance and data management standards are indispensable for the implementation of SSR software. Concerning the effects on decision-making, it can be summarized that organizations can achieve a higher degree of flexibility and agility with a digital reporting system such as SSR. Moreover, decision-making processes are expected to become faster.