Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Effekter av IFRS 16 ur ett jämförbarhetsperspektiv

Ivarsson, Emma LU ; Hellberg, Robin LU and Everum, Linda Annette LU (2019) FEKH69 20191
Department of Business Administration
Abstract
Title: Effects of IFRS 16 from a comparative perspective

Seminar date: 2019-06-05

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points

Authors: Annette Everum, Robin Hellberg och Emma Ivarsson

Advisor: Peter W. Jönsson

Key words: Comparability, leasing, IFRS 16, capitalization, key ratio

Purpose: The purpose of this report is to describe and analyze the initial effects of the implementation of IFRS 16.

Methodology: The essay is based on a quantitative research strategy. A survey of annual reports and calculation of five different key ratios before and after the introduction of IFRS 16 has been implemented. The key ratios have been used to fulfill... (More)
Title: Effects of IFRS 16 from a comparative perspective

Seminar date: 2019-06-05

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points

Authors: Annette Everum, Robin Hellberg och Emma Ivarsson

Advisor: Peter W. Jönsson

Key words: Comparability, leasing, IFRS 16, capitalization, key ratio

Purpose: The purpose of this report is to describe and analyze the initial effects of the implementation of IFRS 16.

Methodology: The essay is based on a quantitative research strategy. A survey of annual reports and calculation of five different key ratios before and after the introduction of IFRS 16 has been implemented. The key ratios have been used to fulfill the purpose of investigating whether the effects of IFRS 16 are in line with IASB's forecasts and previous research.

Theoretical perspectives: The theoretical perspective takes root in the normative accounting theory and IASB's performance framework. The focus is on the qualitative property comparability. In addition, the concept of substance over form is presented briefly and finally a description of selected key ratios.

Empirical foundation: The empirical material is based on annual reports from 18 companies in three different industries.

Conclusions: Generally, the effects on key figures have been as expected but we have found deviations in EBT and ROA in relation to previous research and IASB's expectations. The investigation has also resulted in several indirect effects of IFRS 16 being identified. We see that IFRS 16 can lead to deep comparability but that there are factors that can lead to non-convergent comparability. (Less)
Abstract (Swedish)
Examensarbetets titel: Effekter av IFRS 16 ur ett jämförbarhetsperspektiv

Seminariedatum: 2019-06-05

Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng

Författare: Annette Everum, Robin Hellberg och Emma Ivarsson

Handledare: Peter W. Jönsson

Fem nyckelord: Jämförbarhet, leasing, IFRS 16, kapitalisering, nyckeltal

Syfte: Syftet med denna rapport är att beskriva och analysera de initiala effekterna av implementeringen av IFRS 16.

Metod: Uppsatsens utgår från en kvantitativ forskningsstrategi. En undersökning av årsredovisningar och beräkning av fem olika nyckeltal innan och efter införandet av IFRS 16 har genomförts. Nyckeltalen har använts för att uppfylla syftet om att undersöka om... (More)
Examensarbetets titel: Effekter av IFRS 16 ur ett jämförbarhetsperspektiv

Seminariedatum: 2019-06-05

Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng

Författare: Annette Everum, Robin Hellberg och Emma Ivarsson

Handledare: Peter W. Jönsson

Fem nyckelord: Jämförbarhet, leasing, IFRS 16, kapitalisering, nyckeltal

Syfte: Syftet med denna rapport är att beskriva och analysera de initiala effekterna av implementeringen av IFRS 16.

Metod: Uppsatsens utgår från en kvantitativ forskningsstrategi. En undersökning av årsredovisningar och beräkning av fem olika nyckeltal innan och efter införandet av IFRS 16 har genomförts. Nyckeltalen har använts för att uppfylla syftet om att undersöka om effekterna av IFRS 16 är i linje med IASBs prognoser och tidigare forskning.

Teoretiska perspektiv: Det teoretiska perspektivet tar grund i den normativa redovisningsteorin och IASBs föreställningsram. Fokus ligger på den kvalitativa egenskapen jämförbarhet. Dessutom presenteras kort konceptet ekonomisk innebörd framför juridisk form och slutligen en beskrivning av valda nyckeltal.

Empiri: Det empiriska materialet baseras på årsredovisningar från 18 företag i tre olika branscher.

Resultat: Generellt har effekterna på nyckeltalen varit som förväntat men vi har funnit avvikelser i EBT samt ROA i förhållande till tidigare forskning och IASBs förväntningar. Undersökningen har även resulterat i att flera indirekta effekter av IFRS 16 identifierats. Vi ser att IFRS 16 kan leda till djup jämförbarhet men att det finns faktorer som kan bidra till icke-konvergen jämförbarheten. (Less)
Please use this url to cite or link to this publication:
author
Ivarsson, Emma LU ; Hellberg, Robin LU and Everum, Linda Annette LU
supervisor
organization
course
FEKH69 20191
year
type
M2 - Bachelor Degree
subject
keywords
Jämförbarhet, Leasing, IFRS 16, Kapitalisering, Nyckeltal
language
Swedish
id
8986904
date added to LUP
2020-06-22 09:17:08
date last changed
2020-06-22 09:17:08
@misc{8986904,
  abstract     = {{Title: Effects of IFRS 16 from a comparative perspective

Seminar date: 2019-06-05

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points

Authors: Annette Everum, Robin Hellberg och Emma Ivarsson

Advisor: Peter W. Jönsson

Key words: Comparability, leasing, IFRS 16, capitalization, key ratio

Purpose: The purpose of this report is to describe and analyze the initial effects of the implementation of IFRS 16.

Methodology: The essay is based on a quantitative research strategy. A survey of annual reports and calculation of five different key ratios before and after the introduction of IFRS 16 has been implemented. The key ratios have been used to fulfill the purpose of investigating whether the effects of IFRS 16 are in line with IASB's forecasts and previous research.

Theoretical perspectives: The theoretical perspective takes root in the normative accounting theory and IASB's performance framework. The focus is on the qualitative property comparability. In addition, the concept of substance over form is presented briefly and finally a description of selected key ratios.

Empirical foundation: The empirical material is based on annual reports from 18 companies in three different industries.

Conclusions: Generally, the effects on key figures have been as expected but we have found deviations in EBT and ROA in relation to previous research and IASB's expectations. The investigation has also resulted in several indirect effects of IFRS 16 being identified. We see that IFRS 16 can lead to deep comparability but that there are factors that can lead to non-convergent comparability.}},
  author       = {{Ivarsson, Emma and Hellberg, Robin and Everum, Linda Annette}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Effekter av IFRS 16 ur ett jämförbarhetsperspektiv}},
  year         = {{2019}},
}