Essays about: "lease accounting"

Showing result 16 - 18 of 18 essays containing the words lease accounting.

  1. 16. The new lease standard -Are the investors and the IASB of the same opinion regarding the allocation of expenses?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jonas Andersson; Carl-Magnus Fernqvist; [2011-06-13]
    Keywords : ;

    Abstract : The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have jointly released an exposure draft regarding a new lease standard. According to the exposure draft, the new lease standard will result in significantly changes in lease accounting. READ MORE

  3. 17. Preparers' Lobbying Rationale and Impact on IASB Standard Setting: The Case of Lease Accounting

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

    Author : Christian Betz; Valentina Pozzobon; [2011]
    Keywords : Accounting choice; Lobbying; International Accounting Standards; Lease Accounting; Standard Setting;

    Abstract : This study models preparers' lobbying with respect to the IASB/FASB project on lease accounting, improving the methodology applied in prior studies. Therefore, we investigate (1) the lobbying rationale, divided in a) lobbying position and b) lobbying decision; and (2) the lobbying impact on the due process outcome. READ MORE

  4. 18. 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