Sökning: "Matilda Hansson Brusewitz"

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  1. 1. The value relevance of IFRS 16 on the Swedish market

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Matilda Hansson Brusewitz; Elin Pettersson; [2020]
    Nyckelord :IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

    Sammanfattning : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. LÄS MER