Essays about: "IAS 17"
Showing result 6 - 9 of 9 essays containing the words IAS 17.
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6. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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
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7. Financial effects of a new lease accounting standard - Will the proposed new standard make a difference?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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. READ MORE
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8. RR 17 in an economic boom : The impairment procedure of goodwill
University essay from Handelshögskolan vid Umeå universitetAbstract : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. READ MORE
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9. Leasing idag och imorgon : Aktörers syn på en eventuell revidering av IAS 17
University essay from Handelshögskolan vid Umeå universitetAbstract : Bakgrund och problem: Idag redovisas leasing antingen enligt den internationella IAS17, eller den svenska motsvarigheten RR 6:99. Kärnan av dessa standarder är att leasingantingen skall klassificeras som operationell, och då bara belasta resultaträkningen,alternativt som finansiellt och då aktiveras över balansräkning. READ MORE