Financial effects of a new lease accounting standard - Will the proposed new standard make a difference?:

Abstract: In this thesis, the financial effects of a new leasing standard are investigated. First, a method to capitalize operating lease payments is determined. This method is then used to investigate if and how a set of key ratios changes for the companies in the OMX Stockholm Large Cap index. Using statistical analysis, a minor increase in EBIT margin and an increase in the D/E-ratio are predicted. When it comes to return on total assets, a significant change cannot be observed.