Essays about: "lease decision"

Showing result 6 - 10 of 17 essays containing the words lease decision.

  1. 6. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  3. 7. The investment decision process of real estate owners : How to determine property uses in development projects

    University essay from KTH/Fastigheter och byggande

    Author : Amanda Hjelte Jonasson; Cecilia Prick; [2018]
    Keywords : Property uses; real estate investment; decision theory; real estate development; Verksamhetstyper; fastighetsinvestering; beslutsteori; fastighetsutveckling;

    Abstract : Mixed-use developments have shown to have positive effects on areas’ attractiveness and have thus turned into a planning principle in Swedish urban areas. To ensure that a mix of property uses is obtained and that a sufficient amount of housing is built, many municipalities use constraints in the detailed development plans. READ MORE

  4. 8. Two investment solutions for CTL forestry machines

    University essay from SLU/Dept. of Economics

    Author : Oskar Eliasson; [2016]
    Keywords : leasing; forestry machines; instalment loan; CTL; breakdown;

    Abstract : The private owned forestry machinery contractors account for the major part of the harvesting and logging of wood in Sweden. Without contractors the Swedish forestry sector would not be able to harvest any wood in the Swedish forest. A large group of the contractors have struggled with poor liquidity since the nineties. READ MORE

  5. 9. The implementation of the K3 framework -A study of construction companies' application of K3

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
    Keywords : K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

    Abstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE

  6. 10. LEASE VERSUS BUY DECISION OF REAL ESTATE FOR FOREIGN DIPLOMATIC MISSIONS IN STOCKHOM, SWEDEN

    University essay from KTH/Fastigheter och byggande

    Author : Ruby Bleppony; [2015]
    Keywords : Embassy; Diplomatic Missions DMs ; Sending State; Host Country Chancery; Official Residence OR ; Real Estate; Lease versus Buy LVB ; Stockholm - Sweden.;

    Abstract : .... READ MORE