Risk och lönsamhet före och efter IFRS 16 : En kvantitativ analys av detaljhandelns finansiella ställning före och efter implementeringen av regelverket IFRS 16

Sammanfattning: In January 2019, a new leasing standard called IFRS 16 was implemented because of the criticism received by the previous leasing standard, IAS 17. The main criticism of the previous standard was that significant assets were not being correctly reported on the balance sheet. The new standard requires that previous operating leases are now reported as a right-of-use asset and a lease liability on the balance sheet. IFRS 16 has resulted in a change to the financial position of companies, with the retail sector expected to see significant changes in key financial ratios. The purpose of the study was to increase understanding of the effects the new standard has on the risks and profitability of the retail sector. The study collected data from 44 companies operating in Scandinavia and key financial ratios were examined. Three comparison groups were selected to increase understanding of the differences between the various sectors. The Scandinavian retail sector's ROA, ROE, solidity, and leverage ratios showed significant changes after the implementation of IFRS 16. The financial risk, operating risk and profitability of the Scandinavian retail sector were indirectly affected as these are measured using the key financial ratios used in the study. The analysis model used in the study showed differences between the comparison groups, with the retail and air transport sectors having the greatest impact of the new standard. The study's conclusion is that the risks and profitability of the Scandinavian retail sector have changed after the implementation of IFRS 16, as the selected key financial ratios showed significant changes.