Essays about: "lease accounting"
Showing result 11 - 15 of 18 essays containing the words lease accounting.
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11. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : 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
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12. The implementation of the K3 framework -A study of construction companies' application of K3
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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
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13. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB have decided to introduce a new lease standard. READ MORE
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14. 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 byggandeAbstract : 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
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15. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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