Essays about: "Off-balance sheet financing"

Found 3 essays containing the words Off-balance sheet financing.

1. 1. 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 School

   Author : Caroline Johansson; Sofie Sjöberg; [2020-07-01]
   Keywords : IFRS 16; Leasing incentives; Off-balance sheet financing;

   Abstract : 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

3. 2. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Jonathan Spånberger; Momtahina Rista; [2020]
   Keywords : IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

   Abstract : 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

4. 3. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Erik Larsson; Martin Peters; [2011-10-21]
   Keywords : Lease proposal; accounting; transparency; cost of capital; comparability; off-balance sheet financing; derecognition; Volvo.;

   Abstract : The current lease standard has been criticized for permitting companies to account for similar transactions in different ways, making analysts compelled to adjust for lease obligations not recognized on the balance sheet. In order to overcome this issue IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) released an exposure draft describing a new lease standard. READ MORE