Titlebook: IFRS 16 and Corporate Financial Performance in Italy; An Empirical Post-Im Elisa Raoli Book 2021 The Editor(s) (if applicable) and The Auth

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Lease Accounting Framework and the Development of International Accounting Standards,e period, unlike in the finance lease where the lessee has the control over the asset as all risks and rewards related to the leased asset pass to the lessee (Revsine et al. 2017). The two different kinds of leases present several benefits and drawbacks that will be discussed in depth in the next paragraphs.

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,Post-Implementation Analysis of IFRS 16 on Companies’ Financial Structure, Economic and Financial Pnalysis lies in the adoption of real data extrapolated from the financial statements that incorporate the transition from the previous IAS 17 to the new IFRS 16. The adoption of such data and, at the same time, the effect of the First Time Adoption (FTA) mainly described in the related notes, allow

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ion functions, I take pleasure in acknowledging their dedi­ cation and effort in the preparation of this report. The Committee members are: * Dr. A. J. PHILLIPS (Chairman) - Canada Dr. D. A. BoYES - Canada Dr. M. GAITAN-YANGUAS - Colombia * Dr. R. GERARD-MARCHANT - France * Dr. J. KNOWELDEN - Englan

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and Detection functions, I take pleasure in acknowledging their dedi­ cation and effort in the preparation of this report. The Committee members are: * Dr. A. J. PHILLIPS (Chairman) - Canada Dr. D. A. BoYES - Canada Dr. M. GAITAN-YANGUAS - Colombia * Dr. R. GERARD-MARCHANT - France * Dr. J. KNOWELDEN - Englan978-3-540-06976-8978-3-642-85847-5

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Elisa Raoliview it could be expected that mortality from cervical cancer will be virtually eliminated. However, this expectation has not been fulfilled. Although many reports have indicated a significant impact on the overall incidence of the disease itself, others have shown an increased incidence in certain