Sökning: "uppsala universitet ifrs"

Visar resultat 26 - 30 av 58 uppsatser innehållade orden uppsala universitet ifrs.

  1. 26. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

    Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Jonathan Spånberger; Momtahina Rista; [2020]
    Nyckelord :IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

    Sammanfattning : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. LÄS MER

  3. 27. The value relevance of IFRS 16 on the Swedish market

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Matilda Hansson Brusewitz; Elin Pettersson; [2020]
    Nyckelord :IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

    Sammanfattning : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. LÄS MER

  4. 28. IFRS 16 påverkan på värderelevans : En studie om värderelevans för skulder och EBITDA

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Gabriel Hasselquist; Johanna Thyrestam; [2020]
    Nyckelord :IFRS 16; värderelevans; EBITDA; leasing; skulder;

    Sammanfattning : Första januari 2019 ändrades redovisningsstandarden för leasing då IFRS 16 implementerades. Regelverksändringen förde med sig stora förändringar i finansiella rapporter för företag som innan implementeringen hade mycket operationell leasing. LÄS MER

  5. 29. Lease or Lend? : An analysis of how operating leases effect cost of debt

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Tim Thran; Rasmus Eriksson; [2019]
    Nyckelord :IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

    Sammanfattning : The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. LÄS MER

  7. 30. Value relevance of IFRS 16 : A study of the stock market reaction

    Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Sebastian Björklund; [2019]
    Nyckelord :IFRS 16; accounting; value relevance; debt overhang;

    Sammanfattning : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. LÄS MER