Sökning: "ifrs 16 and accounting processes"

Hittade 3 uppsatser innehållade orden ifrs 16 and accounting processes.

  1. 1. Leasetagaren i två världar : En explorativ ex-post-studie om hur införandet av IFRS 16 har påverkat verksamheten för leasetagare inom den svenska detaljhandeln

    Kandidat-uppsats, Stockholms universitet/Företagsekonomiska institutionen

    Författare :Robin Waldholm; Tess Lagerblad; [2020]
    Nyckelord :Capitalizing operating leases; IFRS 16; lessee; Swedish retail industry; Kapitalisering av operationell leasing; IFRS 16; leasetagare; svensk detaljhandel;

    Sammanfattning : Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. LÄS MER

  3. 2. 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

  4. 3. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    Master-uppsats, KTH/Fastigheter och byggande

    Författare :Nicole Hjertstedt; [2018]
    Nyckelord :IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Sammanfattning : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. LÄS MER