Sökning: "Exposure Draft ED 2010 09"

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  1. 1. Financial effects of a new lease accounting standard - Will the proposed new standard make a difference?

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Peter Bbaale; Jonathan Roos; [2011]
    Nyckelord :Exposure Draft ED 2010 09; leasing; IAS 17; capitalize; operating lease;

    Sammanfattning : In this thesis, the financial effects of a new leasing standard are investigated. First, a method to capitalize operating lease payments is determined. This method is then used to investigate if and how a set of key ratios changes for the companies in the OMX Stockholm Large Cap index. LÄS MER