Sökning: "Lease Accounting"

Visar resultat 1 - 5 av 46 uppsatser innehållade orden Lease Accounting.

  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. 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

  4. 3. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Mattias Hedqvist; Hanna Lennerskog; [2022]
    Nyckelord :Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Sammanfattning : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. LÄS MER

  5. 4. Att göra triple net till triple win

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Fastighetsvetenskap

    Författare :Daniel Malmqvist; [2021]
    Nyckelord :Hyresavtal; triple net; net avtal; hyresvärd; hyresgäst; underhåll; underhållsansvar; relationer Lease agreement; net lease; landlord; tenant; maintenance; maintenance responsibility; relations; Technology and Engineering; Business and Economics;

    Sammanfattning : When organizations choose between leasing and owning facilities there are benefits and drawbacks associated with both alternatives. If an organisation proceeds with a middle ground solution by leasing using a triple net lease, they will instead face challenges unique for that lease type. LÄS MER

  7. 5. Är industriföretag lika benägna att leasa tillgångar som innan införandet av IFRS 16? : En longitudinell studie om svenska börsnoterade industriföretags användande av leasing

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Linnéa Hedin; Alice Lennartsson; [2021]
    Nyckelord :IFRS 16; leasing; redovisningsstandard; ekonomisk konsekvens;

    Sammanfattning : Bakgrund & problem: IFRS 16 är en ny redovisningsstandard för leasingavtal som infördes i januari 2019. Den nya standarden innebär att företagens leasingskulder aktiveras i balansräkningen, vilket lett till att skulderna ökat och företagen fått en försämrad finansiell ställning- trots att deras finansiella betalningsförmåga är densamma som innan införandet av IFRS 16. LÄS MER