Essays about: "Lease accounting"

Showing result 6 - 10 of 18 essays containing the words Lease accounting.

  1. 6. The value relevance of IFRS 16 on the Swedish market

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Matilda Hansson Brusewitz; Elin Pettersson; [2020]
    Keywords : IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

    Abstract : 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

  3. 7. 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 finansiering

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : 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

  4. 8. Foreign large-scale land acquisitions in Sub-Saharan Africa: Boon or bane for domestic food security?

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Laura Baiker; [2018]
    Keywords : land grab; food security; foreign investments; smallholder agriculture; large-scale farming; Africa; Business and Economics;

    Abstract : Since the boom in global food prices in 2008, governments and companies around the world seek to boost agricultural output and sustain internal food security through the purchase and lease of farmland in Sub-Saharan Africa. There is no consensus in the literature whether land acquisitions by foreign investors are beneficial to the livelihoods of the local people in Africa. READ MORE

  5. 9. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  6. 10. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
    Keywords : ;

    Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE