Essays about: "Exposure draft"

Showing result 1 - 5 of 9 essays containing the words Exposure draft.

1. 1. Capitalisation of Operating Lease and its impact on Financial Ratios

   University essay from Högskolan i Jönköping/IHH, Redovisning och Rättsvetenskap; Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Robin Skarphagen; Joakim Ericson; [2015]
   Keywords : operating lease;

   Abstract : Purpose - The purpose of this thesis is to simulate how capitalisation of operating lease will affect leverage and profitability ratios in listed Swedish companies; and observe if the use of operating lease has changed since the release of the first exposure draft in 2010. Research design – The study is an ex ante research, simulating a predicted outcome of the new planned lease standard. READ MORE

3. 2. Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sebastian Pettersson; David Brolin; [2014-08-20]
   Keywords : Operating leases; new lease standard; capitalization; disclosures; market value of;

   Abstract : BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The presented changes in the new exposure draft include capitalizing all leases, which will affect companies’ financial ratios. 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. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Erik Larsson; Martin Peters; [2011-10-21]
   Keywords : Lease proposal; accounting; transparency; cost of capital; comparability; off-balance sheet financing; derecognition; Volvo.;

   Abstract : The current lease standard has been criticized for permitting companies to account for similar transactions in different ways, making analysts compelled to adjust for lease obligations not recognized on the balance sheet. In order to overcome this issue IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) released an exposure draft describing a new lease standard. READ MORE

6. 5. The new lease standard -Are the investors and the IASB of the same opinion regarding the allocation of expenses?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jonas Andersson; Carl-Magnus Fernqvist; [2011-06-13]
   Keywords : ;

   Abstract : The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have jointly released an exposure draft regarding a new lease standard. According to the exposure draft, the new lease standard will result in significantly changes in lease accounting. READ MORE