Sökning: "leasing"

Visar resultat 21 - 25 av 335 uppsatser innehållade ordet leasing.

  1. 21. PROFITABILITY OF GERMAN SOLAR POWER PLANTS

    Master-uppsats, Umeå universitet/Nationalekonomi

    Författare :Severin Suess; [2023]
    Nyckelord :;

    Sammanfattning : The recent revision of the German law on renewable energy (EEG) set ambitious expansion paths for the future domestic renewable energy generation and included technology specific target capacities. For non-roof mounted photovoltaic plants, these amount to a yearly expansion of 11GW. LÄS MER

  3. 22. K3 vs. IFRS. En studie om hur IFRS 16 påverkar valet av regelverk

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sara Ehrnberg; Emma Haavimb Jillnefelt; [2022-09-09]
    Nyckelord :IFRS 16; IAS 17; leasing; IFRS; K3; leasingtagare; onoterad; koncernredovisning;

    Sammanfattning : Bakgrund och problemdiskussion: Svenska onoterade koncerner kan välja att antingen redovisa enligt det internationella redovisningssystemet IFRS eller det svenska regelverket K3. Från och med 2019 skiljer sig regelverken åt gällande hur en koncern ska redovisa sina leasingtillgångar. LÄS MER

  4. 23. Driving Into the Ecosystem - Service Ecosystem Loyalty in the 2022 Car Industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Rönnquist Fia; Laura Nedebock; [2022-08-04]
    Nyckelord :automotive industry; car-sharing; car subscription; car leasing; car purchase; access economy; service economy; servicification; brand loyalty; service loyalty; ecosystem loyalty;

    Sammanfattning : This paper aims to add to the novel concept of ecosystem loyalty, specifically applied to the automobile industry. The automotive industry is shifting as part of general trends in sustainability, digitalization, servification, and shifting consumer values. LÄS MER

  5. 24. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Marcus Sandström; [2022-06-30]
    Nyckelord :Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Sammanfattning : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. LÄS MER

  7. 25. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Robert Lilja; Gustaw Siedlarski; [2022]
    Nyckelord :Leases; IFRS 16; Economic Consequences; Capitalization;

    Sammanfattning : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. LÄS MER