Essays about: "new lease standard"
Showing result 1 - 5 of 14 essays containing the words new lease standard.
-
1. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE
-
2. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16
University essay from Göteborgs universitet/Graduate SchoolAbstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE
-
3. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. READ MORE
-
4. The value relevance of IFRS 16 on the Swedish market
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE
-
5. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation
University essay from KTH/Fastigheter och byggandeAbstract : 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