Essays about: "David Brolin"

Found 1 essay containing the words David Brolin.

  1. 1. Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sebastian Pettersson; David Brolin; [2014-08-20]
    Keywords : Operating leases; new lease standard; capitalization; disclosures; market value of;

    Abstract : BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The presented changes in the new exposure draft include capitalizing all leases, which will affect companies’ financial ratios. READ MORE