Effekterna av IFRS 16 på detaljhandelsföretag : En flerfallstudie på tre detaljhandelsföretag

Sammanfattning: The purpose of this study is to investigate how IFRS 16 affect the financial reports and key ratio for Swedish retailers. The aim is to investigate how leasing as an financial solution has affected the retailers accounting choices. To be able to answer our questions we have used the method case study on three retail companies, where interviews with the economic apartment and observations on the companies financial reports have been made. The conclusions is that IFRS 16 affect retailers drastically regarding financial reports and key ratios. Therefore it confirms previous studies on capitalization of leasing. The financial reports have changed since leaseliabilities and access rights assets are now reported in the balance sheet with affect the key ratios. Further conclusion is that leasing as an financial solution has not changed since the retail companies still use leasing because of its flexibility. Although the accounting aspect for leasing as a financial solution has changed because companies cannot conceal leasing from their balance sheet since IFRS 16. Lastly, the result of this study is that accounting choices have not changed opposed to earlier studies on the capitalization of leasing. This opposes to the theory PAT as well, since the financial reports and key ratios changes, which regarding to PAT would increase companies incentive to change their accounting choices.