Ekonomiska konsekvenser av att kapitalisera operationell leasing
(2018) FEKH69 20172Department of Business Administration
- Abstract (Swedish)
- Examensarbetets titel: Ekonomiska konsekvenser av att kapitalisera operationell leasing
Seminariedatum: 2018-01-11
Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 HP
Författare: Dennis Zotterman, Enver Shehi och Marcus Nilsson
Handledare: Peter W. Jönsson
Fem nyckelord: Leasing, IFRS 16 leasingavtal, konstruktiva kapitaliseringsmodellen, kapitalisering av leasing, ekonomiska konsekvenser.
Syfte: Syftet med studien är att beskriva och analysera ekonomiska konsekvenser som kapitalisering av operationell leasing medför.
Metod: Denna studie utgår från den kvantitativa forskningsstrategin. Undersökningsmetodiken är baserad på den konstruktiva kapitaliseringmodellen som är
utvecklad av Imhoff, Lipe och... (More) - Examensarbetets titel: Ekonomiska konsekvenser av att kapitalisera operationell leasing
Seminariedatum: 2018-01-11
Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 HP
Författare: Dennis Zotterman, Enver Shehi och Marcus Nilsson
Handledare: Peter W. Jönsson
Fem nyckelord: Leasing, IFRS 16 leasingavtal, konstruktiva kapitaliseringsmodellen, kapitalisering av leasing, ekonomiska konsekvenser.
Syfte: Syftet med studien är att beskriva och analysera ekonomiska konsekvenser som kapitalisering av operationell leasing medför.
Metod: Denna studie utgår från den kvantitativa forskningsstrategin. Undersökningsmetodiken är baserad på den konstruktiva kapitaliseringmodellen som är
utvecklad av Imhoff, Lipe och Wright (1991, 1997) och vidareutvecklad av Fülbier, Silva och Pferdehirt (2008). Modellen används för att undersöka de ekonomiska konsekvenserna för svenska detaljhandelsföretag av att kapitalisera operationell leasing.
Teoretiska perspektiv: Teorierna som tillämpas i studien används för att undersöka i vilken utsträckning ekonomiska konsekvenser föreligger till följd av att operationell leasing kapitaliseras.
Empiri: Datan i studien är baserad på information från företagen i OMXS detaljhandelsindex.
Resultat: Alla resultat tyder på att kapitalisering av operationell leasing kommer leda till ekonomiska konsekvenser varav påverkan kommer att skilja sig åt mellan de undersökta företagen. (Less) - Abstract
- Title: Economic consequences due to capitalizing operating leases
Seminar date: 2018-01-11
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits
Authors: Dennis Zotterman, Enver Shehi and Marcus Nilsson
Advisor: Peter W. Jönsson
Key words: Leases, IFRS 16 leases, constructive capitalization model, capitalization of leases, economic consequences.
Purpose: The purpose of this study is to describe and analyze economic consequences that will entail from capitalization of operating leases.
Methodology: This study is based on the quantitative research strategy. The research methodology is based on the constructive capitalization model developed... (More) - Title: Economic consequences due to capitalizing operating leases
Seminar date: 2018-01-11
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits
Authors: Dennis Zotterman, Enver Shehi and Marcus Nilsson
Advisor: Peter W. Jönsson
Key words: Leases, IFRS 16 leases, constructive capitalization model, capitalization of leases, economic consequences.
Purpose: The purpose of this study is to describe and analyze economic consequences that will entail from capitalization of operating leases.
Methodology: This study is based on the quantitative research strategy. The research methodology is based on the constructive capitalization model developed by
Imhoff, Lipe and Wright (1991, 1997) and further developed by Fülbier, Silva and Pferdehirt(2008). The model is used to examine the economic consequences for Swedish retailers of capitalizing operating leases.
Theoretical perspectives: The theories applied in the study are used to examine the extent to which the economic consequences will prevail due to capitalization of operating leases.
Empirical foundation: The data in the study are based on information gathered from the companies in the OMXS retail index.
Conclusions: All evidence suggest that capitalizing of operating leases will lead to economic consequences whereof the impact will differ between the studied companies. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8937083
- author
- Nilsson, Marcus LU ; Shehi, Enver LU and Zotterman, Dennis LU
- supervisor
- organization
- course
- FEKH69 20172
- year
- 2018
- type
- M2 - Bachelor Degree
- subject
- keywords
- Leasing, IFRS 16 leasingavtal, konstruktiva kapitaliseringsmodellen, kapitalisering av leasing, ekonomiska konsekvenser.
- language
- Swedish
- id
- 8937083
- date added to LUP
- 2018-03-08 12:14:35
- date last changed
- 2018-03-08 12:14:35
@misc{8937083,
abstract = {{Title: Economic consequences due to capitalizing operating leases
Seminar date: 2018-01-11
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits
Authors: Dennis Zotterman, Enver Shehi and Marcus Nilsson
Advisor: Peter W. Jönsson
Key words: Leases, IFRS 16 leases, constructive capitalization model, capitalization of leases, economic consequences.
Purpose: The purpose of this study is to describe and analyze economic consequences that will entail from capitalization of operating leases.
Methodology: This study is based on the quantitative research strategy. The research methodology is based on the constructive capitalization model developed by
Imhoff, Lipe and Wright (1991, 1997) and further developed by Fülbier, Silva and Pferdehirt(2008). The model is used to examine the economic consequences for Swedish retailers of capitalizing operating leases.
Theoretical perspectives: The theories applied in the study are used to examine the extent to which the economic consequences will prevail due to capitalization of operating leases.
Empirical foundation: The data in the study are based on information gathered from the companies in the OMXS retail index.
Conclusions: All evidence suggest that capitalizing of operating leases will lead to economic consequences whereof the impact will differ between the studied companies.}},
author = {{Nilsson, Marcus and Shehi, Enver and Zotterman, Dennis}},
language = {{swe}},
note = {{Student Paper}},
title = {{Ekonomiska konsekvenser av att kapitalisera operationell leasing}},
year = {{2018}},
}