Essays about: "Leases"
Showing result 16 - 20 of 59 essays containing the word Leases.
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16. 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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17. Space-as-a-service: a disruptive concept for the real estate industry?
University essay from KTH/Fastigheter och byggandeAbstract : The technological development has enabled structural changes in the real estate market and created a growing concept of space-as-a-service. Space-as-a-service has emerged from the concepts of sharing economy, digitalization and servitization to meet the demand for flexible solutions on the commercial real estate market. READ MORE
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18. Geotracking as an indicator of prime location
University essay from KTH/Fastigheter och byggandeAbstract : In Sweden, there is practically free rental setting in the retail market. While there is an indirect tenancy regulation that protects the tenant, it does not prevent the establishment of market rents.Rent levels are generally highest in the central business district (CBD), following a rental pattern that confirms the monocentric urban model. READ MORE
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19. 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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20. 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