Sökning: "Key ratio"

Visar resultat 1 - 5 av 201 uppsatser innehållade orden Key ratio.

  1. 1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josef Charif; Jenny Liesén; [2020-09-08]
    Nyckelord :IFRS 16; leasingavtal; skuldsättningsgrad; diskonteringsränta; incitament; nyckeltal.; IFRS 16; leasing agreement; debt-to-equity ratio; discount rate; incentives; financial ratios.;

    Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER

  3. 2. Study of Launcher Recovery Systems

    Master-uppsats, Luleå tekniska universitet/Rymdteknik

    Författare :Mauro Rojas Sigala; [2020]
    Nyckelord :Reusability; Launcher; Propulsion;

    Sammanfattning : The space sector has been evolving due to the fast-technological advancements generating a reduction of manufacturing, cost and size in space missions, where highly capable performing small satellites are becoming the standard in this industry. Furthermore, the high launching cost limits the trend of cost reduction for the space missions, since the small satellites are sent as a second payload. LÄS MER

  4. 3. K3 vs IFRS : Påverkan på de finansiella rapporterna vid kapitalisering av leasing

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi; Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Jonathan Ahrnberg; Rasmus Andersson; [2020]
    Nyckelord :Leasing; IFRS 16; K3; qualitative characteristics; stakeholders; financial key ratios; Leasing; IFRS 16; K3; kvalitativa egenskaper; intressenter; nyckeltal;

    Sammanfattning : Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. LÄS MER

  5. 4. Agrivoltaic system : A possible synergy between agriculture and solar energy

    Master-uppsats, KTH/Kraft- och värmeteknologi

    Författare :Charline Ninon Lolita Dos Santos; [2020]
    Nyckelord :;

    Sammanfattning : The development of photovoltaic energy requires a lot of land. To maximize the land use, agrivoltaic systems that combine an agricultural and an electrical production on the same land unit are developed. LÄS MER

  7. 5. Intäktsredovisning - En jämförande studie mellan RFR 2/IFRS 15 och K3

    Magister-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Adam Bardh; [2020]
    Nyckelord :RFR 2; IFRS 15; K3; revenue recognition; income; taxation of income; dividend; financial ratio; stakeholder perspective; RFR 2; IFRS 15; K3; intäktsredovisning; intäkt; inkomstbeskattning; utdelning; nyckeltal; intressentperspektiv;

    Sammanfattning : One of the most fundamental issues in the accounting area is when an income is to be reported.Depending on the time at which an income is reported, the income can have a significant rolefor what a company's financial reports will look like. In 2002, the IASB and FASB agreed tojointly develop a common international revenue standard. LÄS MER