Essays about: "financial lease accounting thesis"

Found 5 essays containing the words financial lease accounting thesis.

  1. 1. 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

  3. 2. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Mark Thiongo; [2016]
    Keywords : Volvo; Trucks; Off-balance sheet; Leasing; IFRS 16; Business Model Canvas; Product Service System; Earth and Environmental Sciences;

    Abstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE

  4. 3. The implementation of the K3 framework -A study of construction companies' application of K3

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
    Keywords : K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

    Abstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE

  5. 4. The Effects of IFRS Lease Accounting Project on the Swedish Commercial Real Estate Market : A qualitative study of the latest developments in IASB’s Leasing project

    University essay from KTH/Fastigheter och byggande

    Author : Johan Rosén; [2012]
    Keywords : IFRS; US GAAP; IASB; FASB; Lease accounting; Financial lease; Operational lease; Service;

    Abstract : Today problems exist with how the leases are recognized in public companies that uses the IFRS. The liability to make lease payments is not recognized as a liability in the balance sheet even though it should according to the current lease accounting standard. READ MORE

  6. 5. Financial effects of a new lease accounting standard - Will the proposed new standard make a difference?

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

    Author : Peter Bbaale; Jonathan Roos; [2011]
    Keywords : Exposure Draft ED 2010 09; leasing; IAS 17; capitalize; operating lease;

    Abstract : In this thesis, the financial effects of a new leasing standard are investigated. First, a method to capitalize operating lease payments is determined. This method is then used to investigate if and how a set of key ratios changes for the companies in the OMX Stockholm Large Cap index. READ MORE