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

• Main Authors: Bino, Jonathan T., Ong, Veronique Miriam C., Sy, Gemma Kim D., Ybanez, Sophia Marie S.
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Accounting > Standards > Philippines; Financial statements > Standards > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14006
• Institution: De La Salle University

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.