Essays about: "IFRS 16"

Showing result 6 - 10 of 21 essays containing the words IFRS 16.

1. 6. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

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

   Author : Lucas Aras; Georges Chalami; [2021]
   Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

   Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

3. 7. IFRS 16: Implementation Challenges in a Global Swedish Entity

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Hasan Ghanawi; Rana El-Hajj Moussa; [2021]
   Keywords : Business and Economics;

   Abstract : .... READ MORE

4. 8. Regulated Booked Values or Macroeconomics?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Nikolaos Karabelas; Tim Vindehall; Simon Wallin; [2021]
   Keywords : Value Relevance; IFRS; OMXS30; Booked Values; Ohlson model; Business and Economics;

   Abstract : Title: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the market value of companies listed on the OMX Stockholm 30 Index during the period of 2005-2020? Purpose: The purpose of this study is to investigate the potential effects of IFRS implementations on the value relevance of booked values over time, and furthermore study if macroeconomic factors are better than booked values in predicting stock market values, on the OMXS30. Methodology: Quantitative Research based on 432 annual reports as well as financial and macroeconomic data. READ MORE

5. 9. 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 : We have performed a single case study of the public consultation process of an accounting standard with major financial implications, making it prone to induce intense lobbying. We studied the ability of the standard setting board, the IASB, to remain independent, i.e. not unduly affected, by either a stakeholder group or a certain type of comment. READ MORE

6. 10. 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 : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE