Essays about: "leasingredovisning"

Found 2 essays containing the word leasingredovisning.

  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. Leasing idag och imorgon : Aktörers syn på en eventuell revidering av IAS 17

    University essay from Handelshögskolan vid Umeå universitet

    Author : Johan Westerlund; Lundberg Madeleine; [2008]
    Keywords : Finansiell leasing; finansiering; IAS 17;

    Abstract : Bakgrund och problem: Idag redovisas leasing antingen enligt den internationella IAS17, eller den svenska motsvarigheten RR 6:99. Kärnan av dessa standarder är att leasingantingen skall klassificeras som operationell, och då bara belasta resultaträkningen,alternativt som finansiellt och då aktiveras över balansräkning. READ MORE