Essays about: "Financial Lease"

Showing result 1 - 5 of 28 essays containing the words Financial Lease.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Teodor Töregård; Albin Persson; [2022]
    Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

    Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE

  4. 3. Matchmaking on the Office Market : A Possible Driver for Sustainability?

    University essay from KTH/Fastigheter och byggande

    Author : Myrtel Saldeen; Johannes Lindholm Hallén; [2022]
    Keywords : Flexibility; Office; Matchmaking service; Sustainability; Flexibilitet; Kontor; Matchningstjänst; Hållbarhet;

    Abstract : The aim of this study is to investigate if the concept of digital matchmaking between tenants on the office market enables flexibility in the real estate industry, if the concept generates environmental and financial gain, lower vacancy rate and how real estate owners approach the concept of this innovation and flexible contracts based on the current situation on the commercial real estate market.  The method of the study consists of two parts where the first part includes a survey and the second part a semi-structured interview. READ MORE

  5. 4. Consumer Acceptance and Value in Alternative Business Models in the Fashion Industry : A Systematic Literature Review

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Windy Nguyen; Tzu-Meng Chuang; [2021]
    Keywords : Alternative business models; Fashion industry; Collaborative consumption; Product-service systems; Systematic literature review;

    Abstract : In recent years, the consumption of clothes has increased extensively due to diminishing quality and low prices of garments along with ever-faster changing fashion trends. The linear business model results in products with a short lifespan and clutter of idle goods. READ MORE

  6. 5. The challenge of Affordable Housing in new urban development projects: : The case of Nyhamnen

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : thyra Illerbrand; Hanna Hinderson; [2021]
    Keywords : ;

    Abstract : The notion of Affordable Housing became widespread in the 1980s in North Americaand Europe, when the growing gap between rich and poor manifested itself inthe housing system. In Malmö today, the monthly rent for new produced tenanciescorresponds to about 70 percent of the average citizens disposable income per month. READ MORE