Essays about: "Accounting key ratios"
Showing result 1 - 5 of 13 essays containing the words Accounting key ratios.
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1. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. READ MORE
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2. Value relevance of IFRS 16 : A study of the stock market reaction
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. READ MORE
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3. 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
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4. Accounting Communication in Life’s Largest Investment: The role of the annual report in a purchasing situation of a housing apartment
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and problem: Purchase of a housing apartment is a situation where a private individual, often an inexperienced user of accounting information assess the financial state of affairs of a housing association by examining a communicative document; the annual report. In a Swedish context a housing association is an organizational form with special characteristics, which should affect the information they present in the annual report. READ MORE
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5. All your returns are belong to us : An exploratory study of how industry characteristics affect investments in the Swedish video game sector
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Being relatively young, the Swedish video game industry has experienced explosive growth in recent years, surpassing several traditional industries. Exemplified by the purchase of King for approximately three times the price of Volvo, and the fact that one in ten people on the planet has played a Swedish video game. READ MORE
