Sökning: "Jonathan Praetorius"

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  1. 1. IFRS 16 - Implementeringens effekter på publika flygbolags kapitalstruktur

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Peter Johansson; Jonathan Praetorius; [2020-07-09]
    Nyckelord :IFRS 16; IAS 17; leasing; flygbolag; kapitalstruktur; skuldsättningsgrad.; IFRS 16; IAS 17; leasing; airlines; capital structure; debt-to-equity ratio;

    Sammanfattning : Background: Leasing has proven to be a common financing alternative in capital-intensive industries. Studies also indicate that operating leases, which according to IAS 17 are to be excluded from the balance sheet, constitute the majority of existing leasing agreements. LÄS MER