Sökning: "Financial lease"

Visar resultat 1 - 5 av 68 uppsatser innehållade orden Financial lease.

  1. 1. Skillnaden mellan finansiell leasing av fastigheter och lokalhyresavtal : En studie om gränsdragningen och dess redovisningsmässiga konsekvenser

    Kandidat-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ofelia Ghomri; [2023]
    Nyckelord :Finansiell leasing av fastighet;

    Sammanfattning : .... LÄS MER

  3. 2. Risk och lönsamhet före och efter IFRS 16 : En kvantitativ analys av detaljhandelns finansiella ställning före och efter implementeringen av regelverket IFRS 16

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Författare :Sandra Lundin; William Köhn; [2023]
    Nyckelord :IFRS 16; IAS 17; Leasing; Key financial ratios; Total risk; financial risk; Operational risk; IFRS 16; IAS 17; Leasing; Nyckeltal; Total risk; Finansiell risk; Rörelserisk;

    Sammanfattning : In January 2019, a new leasing standard called IFRS 16 was implemented because of the criticism received by the previous leasing standard, IAS 17. The main criticism of the previous standard was that significant assets were not being correctly reported on the balance sheet. LÄS MER

  4. 3. 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

  5. 4. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

    Författare :Teodor Töregård; Albin Persson; [2022]
    Nyckelord :leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

    Sammanfattning : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. LÄS MER

  7. 5. Matchmaking on the Office Market : A Possible Driver for Sustainability?

    Master-uppsats, KTH/Fastigheter och byggande

    Författare :Myrtel Saldeen; Johannes Lindholm Hallén; [2022]
    Nyckelord :Flexibility; Office; Matchmaking service; Sustainability; Flexibilitet; Kontor; Matchningstjänst; Hållbarhet;

    Sammanfattning : The aim of this study is to investigate if the concept of digital matchmaking between tenants on the office market enables flexibility in the real estate industry, if the concept generates environmental and financial gain, lower vacancy rate and how real estate owners approach the concept of this innovation and flexible contracts based on the current situation on the commercial real estate market.  The method of the study consists of two parts where the first part includes a survey and the second part a semi-structured interview. LÄS MER