Browsing Master theses by Subject "IAS 17"
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The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry
(2022-06-30)This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case ... -
The Value Relevance of the Proposed New Leasing Standard. An event study of the European Stock Markets’ Reaction to the proposed replacement of IAS17.
(2015-07-06)Background and Problem Discussion: Due to companies large off-balance sheet obligations, discussions of the current standard regarding leasing, IAS 17, have provided suggestions to a new leasing standard, which is the ...