Essays about: "IFRS 16"
Showing result 11 - 15 of 21 essays containing the words IFRS 16.
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11. 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 SchoolAbstract : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. READ MORE
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12. 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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13. The value relevance of IFRS 16 on the Swedish market
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE
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14. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE
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15. Lease or Lend? : An analysis of how operating leases effect cost of debt
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : 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