Effekter av IFRS 16 ur ett jämförbarhetsperspektiv

Detta är en Kandidat-uppsats från Lunds universitet/Företagsekonomiska institutionen

Sammanfattning: Title: Effects of IFRS 16 from a comparative perspective Seminar date: 2019-06-05 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points Authors: Annette Everum, Robin Hellberg och Emma Ivarsson Advisor: Peter W. Jönsson Key words: Comparability, leasing, IFRS 16, capitalization, key ratio Purpose: The purpose of this report is to describe and analyze the initial effects of the implementation of IFRS 16. Methodology: The essay is based on a quantitative research strategy. A survey of annual reports and calculation of five different key ratios before and after the introduction of IFRS 16 has been implemented. The key ratios have been used to fulfill the purpose of investigating whether the effects of IFRS 16 are in line with IASB's forecasts and previous research. Theoretical perspectives: The theoretical perspective takes root in the normative accounting theory and IASB's performance framework. The focus is on the qualitative property comparability. In addition, the concept of substance over form is presented briefly and finally a description of selected key ratios. Empirical foundation: The empirical material is based on annual reports from 18 companies in three different industries. Conclusions: Generally, the effects on key figures have been as expected but we have found deviations in EBT and ROA in relation to previous research and IASB's expectations. The investigation has also resulted in several indirect effects of IFRS 16 being identified. We see that IFRS 16 can lead to deep comparability but that there are factors that can lead to non-convergent comparability.

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