Effekter av införandet av IFRS 16 : En kvantitativ studie på svenska börsnoterade företag
Sammanfattning: The background for this essay is the problems associated with the previous leasing standard IAS 17, and the implementation of the new, IFRS 16. During the appliance of IAS 17 leasing was either classified as operating- or finance leasing. Here the focus is whether there are similarities in the lease contract to a repayment purchase or not. For finance leases there are similarities to a purchase of the asset, where the lessee shall report both the asset and liability in the balance sheet. Simultaneously neither the asset or liability is reported in the balance sheet when establishing operating leases.The previous standard IAS 17 has received great criticism for allowing the operating leases to be outside the company's accounting, because they have meant that the transparency and reliability of the reported information has been inadequate. Companies that establish operating leases results in misleading key ratios, and may consequently therefore underestimate their financial risks associated with the leased asset. A lower debt ratio may be related to a higher debt financing of the balance sheet.The study is conducted to examine the potential effects the implementation of IFRS 16 has on different industries in Sweden, and how it will affect the key ratios EBITDA, debt, leverage and solidity. Relevant previous literature concerning potential effects in industries will be presented in the theoretical section. The result of the study will there after be presented and analyzed with previous scientific research.
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