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  1. 1. IFRS 16 i Hotellbranschen

    Kandidat-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

    Författare :Sebastian Ennen; Milan Bacetic; [2019]
    Nyckelord :;

    Sammanfattning : The international accounting standards board´s (IASB) former accounting standard, IAS 17 was replaced by IFRS 16 on the first of January 2019. The main reason for the implementation of IFRS 16 is because IASB wants organizations to include all their leasing contracts on their balance sheets. LÄS MER