Essays about: "IFRS 16"

Showing result 1 - 5 of 11 essays containing the words IFRS 16.

  1. 1. THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases

    University essay from Göteborgs universitet/Graduate School

    Author : Lotten Svensson; Catharina von Nordenskjöld; [2020-07-01]
    Keywords : Influence; IFRS 16; Accounting regulation; Accounting standard; IFRS; IASB; CIG;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Quach; Lisa Tu; [2020-07-01]
    Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Caroline Johansson; Sofie Sjöberg; [2020-07-01]
    Keywords : IFRS 16; Leasing incentives; Off-balance sheet financing;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  4. 4. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Jonathan Spånberger; Momtahina Rista; [2020]
    Keywords : IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

    Abstract : 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

  5. 5. Lease or Lend? : An analysis of how operating leases effect cost of debt

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Tim Thran; Rasmus Eriksson; [2019]
    Keywords : IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

    Abstract : The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. READ MORE