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1. 1. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Caroline Johansson; Sofie Sjöberg; [2020-07-01]
   Nyckelord :IFRS 16; Leasing incentives; Off-balance sheet financing;

   Sammanfattning : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. LÄS MER

3. 2. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Jonathan Spånberger; Momtahina Rista; [2020]
   Nyckelord :IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

   Sammanfattning : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. LÄS MER

4. 3. Effekterna av att kapitalisera operationella leasingavtal : Hur påverkas stora företag verksamma i Sverige av IFRS 16?

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Christoffer Nylen; Philip Nilsson Fornes; [2018]
   Nyckelord :Capitalization of operating leases; IFRS 16 effecting big companies in Sweden; Constructive capitalization method; Operationella leasingavtal; Stora företag verksamma i Sverige; konstruktiv kapitaliseringsmetod;

   Sammanfattning : Leasing is and has been American companies largest external source of equipment financing and there are signs that the concept been used 2010 years before Christ. It is larger than bank loans, bonds, stocks, commercial mortgages and the fastest growing form of business investment. LÄS MER

5. 4. Kapitalisering av operationell leasing – en konsekvens av IFRS 16

   Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Albin Bergholm; Fatijon Islami; [2017]
   Nyckelord :IFRS 16; IAS 17; capitalization; operating leases; valuation; transition; ratios; IFRS 16; IAS 17; kapitalisering; operationell leasing; värdering; övergångsbestämmelser; nyckeltal;

   Sammanfattning : Den internationella redovisningsstandarden för leasingavtal, IAS 17 Leasingavtal, harkritiserats för att den möjliggör för företag att redovisa utanför balansräkningen genomoperationell leasing. Det har länge förts diskussion kring redovisningen av operationellaleasingkontrakt och om de representerar en rättvisande bild. LÄS MER

7. 5. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders

   Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Erik Larsson; Martin Peters; [2011-10-21]
   Nyckelord :Lease proposal; accounting; transparency; cost of capital; comparability; off-balance sheet financing; derecognition; Volvo.;

   Sammanfattning : The current lease standard has been criticized for permitting companies to account for similar transactions in different ways, making analysts compelled to adjust for lease obligations not recognized on the balance sheet. In order to overcome this issue IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) released an exposure draft describing a new lease standard. LÄS MER