An assessment of the adoption of PAS 16 on listed Philippine telecomunication companies and its impact on the industry's financial indicators

Date of Publication

2007

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Defense Panel Member

Gina Manaligod

Rodiel Ferrer

Abstract/Summary

This study aims to determine the impact of the adoption of PAS 16 on certain financial indicators, and sought to analyze whether the impact on each ratio is significant or not. It also aimed to determine the perceptions of the different financial statement users as to the effect of PAS 16 on the certain key financial indicators. Finally, the study sought to show the relationship of the perception with the actual overall impact of PAS 16 as measured by return on equity.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU05409

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

viii, 146, 3 leaves : ill. (some col.) ; 28 cm.

Keywords

Accounting--Standards--Philippines; Financial statements--Standards--Philippines

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