GUPEA >
Student essays / Studentuppsatser >
Department of Business Administration / Företagsekonomiska institutionen >
Examensarbete i företagsekonomi för civilekonomexamen, 30hp >

Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/36669

Files in This Item:

File Description SizeFormat
gupea_2077_36669_1.pdf4581KbAdobe PDF
View/Open
Title: Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?
Authors: Pettersson, Sebastian
Brolin, David
Issue Date: 20-Aug-2014
Degree: Student essay
Series/Report no.: Externredovisning
13-14-89M
Keywords: Operating leases, new lease standard, capitalization, disclosures, market value of
Abstract: BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The presented changes in the new exposure draft include capitalizing all leases, which will affect companies’ financial ratios. These regulation changes may affect the market value for affected companies. PURPOSE The purpose of this paper is to describe and explore the effects and ... more
URI: http://hdl.handle.net/2077/36669
Appears in Collections:Examensarbete i företagsekonomi för civilekonomexamen, 30hp

 

 

© Göteborgs universitet 2011