Essays about: "lease liabilities"

Found 5 essays containing the words lease liabilities.

1. 1. 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

3. 2. The value relevance of IFRS 16 on the Swedish market

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Matilda Hansson Brusewitz; Elin Pettersson; [2020]
   Keywords : IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

   Abstract : 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

4. 3. Lease or Lend? : An analysis of how operating leases effect cost of debt

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Tim Thran; Rasmus Eriksson; [2019]
   Keywords : IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

   Abstract : The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. READ MORE

5. 4. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

   University essay from KTH/Fastigheter och byggande

   Author : Nicole Hjertstedt; [2018]
   Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

   Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

6. 5. Stock Markets or Saving Accounts? The Effects of Liabilities on Households' Risk Appetite

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Aleksandra Sarmes; [2015]
   Keywords : Euro-countries; Liabilities; Risk; Households; Business and Economics;

   Abstract : Several researchers have asked themselves the question of why households do not diversify enough as according to theory, and why some households do not even enter the stock markets. This study looks further into this puzzle through a new angle where the focus is on house- holds’ risk appetite – their investment in stocks compared to funds stored in saving accounts. READ MORE