دانلود رایگان مقاله ریسک استفاده از گزارش مالی در مطالعه مدل تجاری هواپیمایی

abstract

A review of published articles has shown that many researchers use financial reports as the main source of information in regard to airline business models. A study of accounting policies and other external information, however, has highlighted the differences in assumptions as to useful lives and the residual values of aircraft, which are the principal assets of airlines. While the considerable, unexplained differences in the accounting policies of enterprises with similar business models indicate there may be risk in using this data, the risk can be eliminated by making appropriate adjustments in the financial statements.

6. Conclusions

The review of published articles showed that many studies have used financial reports as one of the primary sources of information about airline business models. On the other hand, it was stated that the setters of accounting standards have refused to introduce the concept of the business model in financial reporting. This paper presents the risk of using accounting data to analyse the performance of carriers’ business models. It is based on owned and leased aircraft, which are critical to the industry as they constitute more than half of airlines’ total assets. The information researched in the paper was derived from the financial reports of selected carriers.