Sökning: "Constructive capitalization method"

Hittade 3 uppsatser innehållade orden Constructive capitalization method.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Marcus Sandström; [2022-06-30]
    Nyckelord :Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Sammanfattning : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. LÄS MER

  3. 2. Effekterna av att kapitalisera operationella leasingavtal : Hur påverkas stora företag verksamma i Sverige av IFRS 16?

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Christoffer Nylen; Philip Nilsson Fornes; [2018]
    Nyckelord :Capitalization of operating leases; IFRS 16 effecting big companies in Sweden; Constructive capitalization method; Operationella leasingavtal; Stora företag verksamma i Sverige; konstruktiv kapitaliseringsmetod;

    Sammanfattning : Leasing is and has been American companies largest external source of equipment financing and there are signs that the concept been used 2010 years before Christ. It is larger than bank loans, bonds, stocks, commercial mortgages and the fastest growing form of business investment. LÄS MER

  4. 3. Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sebastian Pettersson; David Brolin; [2014-08-20]
    Nyckelord :Operating leases; new lease standard; capitalization; disclosures; market value of;

    Sammanfattning : BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The presented changes in the new exposure draft include capitalizing all leases, which will affect companies’ financial ratios. LÄS MER