Essays about: "off-balance sheet financing"

Found 3 essays containing the words off-balance sheet financing.

  1. 1. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Caroline Johansson; Sofie Sjöberg; [2020-07-01]
    Keywords : IFRS 16; Leasing incentives; Off-balance sheet financing;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen; 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. 3. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Erik Larsson; Martin Peters; [2011-10-21]
    Keywords : Lease proposal; accounting; transparency; cost of capital; comparability; off-balance sheet financing; derecognition; Volvo.;

    Abstract : 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