Browsing Master theses by Subject "Off-balance sheet financing"
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IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden
(2020-07-01)On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and ...