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Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies
This study investigates the implications of the new leasing standard, IFRS 16 Leases, on companies in the Telecommunications sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (Internati...
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| Format: | Thesis |
| Language: | English English |
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College of Accounting
2025
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| _version_ | 1867613249220902912 |
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| access_status_str | Open Access |
| author | Raolane, Rirhandzu |
| author2 | Modack, Goolam |
| author_browse | Modack, Goolam Raolane, Rirhandzu |
| author_facet | Modack, Goolam Raolane, Rirhandzu |
| author_sort | Raolane, Rirhandzu |
| collection | Thesis |
| description | This study investigates the implications of the new leasing standard, IFRS 16 Leases, on companies in the Telecommunications sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (International Accounting Standards Board, 2023). IFRS 16, which is effective from 1 January 2019 (IFRS Foundation, 2016a), introduces requirements for lessees to present and disclose assets and liabilities that arise from leasing arrangements as part of their statement of financial position at initial recognition (IFRS Foundation, 2016a). The analysis of the impact is performed through a financial statement analysis, as well as financial ratio analysis, which is a different from the constructive capitalisation model developed by Imhoff et al. (1991, 1997). The findings of this study suggest that the implementation of IFRS 16 Leases led to a rise in reported assets and liabilities in the financial statements, which had an impact on key financial ratios for companies that rely on leased assets as part of their operations. The study's findings also show that as more leasing information is available, the implementation of IFRS 16 has led to financial statements that provide more transparent and comparable financial information. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/41873 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:33:08.525Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/41873 Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies Raolane, Rirhandzu Modack, Goolam JSE Telecommunication IFRS This study investigates the implications of the new leasing standard, IFRS 16 Leases, on companies in the Telecommunications sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (International Accounting Standards Board, 2023). IFRS 16, which is effective from 1 January 2019 (IFRS Foundation, 2016a), introduces requirements for lessees to present and disclose assets and liabilities that arise from leasing arrangements as part of their statement of financial position at initial recognition (IFRS Foundation, 2016a). The analysis of the impact is performed through a financial statement analysis, as well as financial ratio analysis, which is a different from the constructive capitalisation model developed by Imhoff et al. (1991, 1997). The findings of this study suggest that the implementation of IFRS 16 Leases led to a rise in reported assets and liabilities in the financial statements, which had an impact on key financial ratios for companies that rely on leased assets as part of their operations. The study's findings also show that as more leasing information is available, the implementation of IFRS 16 has led to financial statements that provide more transparent and comparable financial information. 2025-09-19T12:13:14Z 2025-09-19T12:13:14Z 2025 2025-09-19T11:50:33Z Thesis / Dissertation Masters MCom http://hdl.handle.net/11427/41873 en eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | JSE Telecommunication IFRS Raolane, Rirhandzu Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| thesis_degree_str | Master's |
| title | Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| title_full | Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| title_fullStr | Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| title_full_unstemmed | Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| title_short | Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies |
| title_sort | implications of ifrs 16 leases evidence from jse listed telecommunication companies |
| topic | JSE Telecommunication IFRS |
| url | http://hdl.handle.net/11427/41873 |
| work_keys_str_mv | AT raolanerirhandzu implicationsofifrs16leasesevidencefromjselistedtelecommunicationcompanies |