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  1. 1. 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