Essays about: "Leases"

Showing result 11 - 15 of 59 essays containing the word Leases.

  1. 11. 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. 12. The Home-Office Lighting Kit

    University essay from KTH/Ljusdesign

    Author : Cristina Mordeglia; [2021]
    Keywords : ome-office lighting; student accommodations; visual comfort; focus on tasks; market analysis; IKEA Trådfri; Philips Hue; LEDVANCE Smart ; OSRAM; CASAMBI; Home-Office Lighting Kit; lighting scenarios.;

    Abstract : This Master Thesis, inspired by the relevance that home-offices have assumed as a consequence of the COVID-19 pandemic, originated from the architectural, quantitative, and qualitative analysis of lighting within the author’s student accommodation on KTH Main Campus, in Stockholm (Sweden). As a matter of fact, this background study proved that recommended lighting levels (Illuminance, Contrast Ratio, CCT, CRI, M-EDI, and DER values) were not met, making the space unsuitable and unhealthy to both live and work in. READ MORE

  4. 13. Stadsodlingar som social rörelse

    University essay from SLU/Dept. of Urban and Rural Development

    Author : Daniel Johansson; [2021]
    Keywords : stadsodling; sociala rörelser; identitet;

    Abstract : Denna uppsats har gått igenom tre olika föreningar i Uppsala som bedriver någon form av stadsodling. Fyrisgården som använder sig utav pallkragar, matparken som arrenderar mark i Gottsunda gipen och Ultuna Permakultur som arrenderar mark i Ultuna. READ MORE

  5. 14. 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. 15. 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