Essays about: "lease classification"

Found 4 essays containing the words lease classification.

  1. 1. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Mark Thiongo; [2016]
    Keywords : Volvo; Trucks; Off-balance sheet; Leasing; IFRS 16; Business Model Canvas; Product Service System; Earth and Environmental Sciences;

    Abstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE

  3. 2. High- and low quality vacancies on the commercial real estate market in Stockholm CBD

    University essay from KTH/Fastigheter och byggande

    Author : Andreas Kjellbom; [2013]
    Keywords : Natural vacancies; vacancies; Naturliga Vakanser; Vakanser;

    Abstract : Vacancies are an everyday concept in the real estate world and are used frequently in the commercial office leasing market to describe empty premises that awaits a tenant. The concept of natural vacancies is not as recognized, but just as important. READ MORE

  4. 3. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Liv Lindstedt; Carl Jarkvist; [2012-08-07]
    Keywords : IAS 17; IFRS; Exposure draft; lease classification; new lease standard; consequences;

    Abstract : Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB have decided to introduce a new lease standard. READ MORE

  5. 4. En studie av olika ekonomiska modeller för mångbruk baserad på vindkraft

    University essay from SLU/School for Forest Management

    Author : Carl-Filip Hallqvist; [2010]
    Keywords : mångbruk; vindkraft; vindkraftskalkyl;

    Abstract : Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden’s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. READ MORE