Sökning: " Leasad lokalyta"
Hittade 1 uppsats innehållade orden Leasad lokalyta.
1. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation
Master-uppsats, KTH/Fastigheter och byggandeSammanfattning : Traditionally Operational Leases have been exempted from being recognized on the balance sheet of the financial statements. With the new leasing regulation presented by the International Accounting Standards Board (IASB); International Financial Reporting Standards 16 (IFRS 16), with effective date of 2019‐01‐01 operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. LÄS MER
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