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The release of IFRS 16 Leases results in changes for companies, which are lessees, in comparison to actual requirements under IAS 17 as well as Austrian requirements under Austrian-GAAP and EStR 2000 respectively. Within this thesis, the changes, which occur with IFRS 16 in comparison to the actual requirements of IAS 17 and the Austrian requirements ...
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IFRS 16: Effekterne af konverteringen fra IAS 17 til IFRS 16
2021The new leasing standard, IFRS 16, was implemented on January 1, 2019. The new standard had been under development for over a decade with the purpose of replacing the former leasing standard, IAS 17. With the former leasing standard, IAS 17, the lessee had to classify the leasing contract as either a financial or an operational lease.
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Värderelevanseffekter av IFRS 16
2023On January first 2019, the new standard IFRS 16 regarding leasing was implemented. This standard aims to provide a more faithful representation of a company's assets and liabilities and reduce the need for investors to make adjustments in the financial statements.
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IFRS 16: Effekten af IFRS 16 på danske selskaber
2019This master thesis has been conducted in connection with the completion of the MSc in Business Economics and Auditing at Copenhagen Business School. The purpose of the thesis is to at the impacts and the challenges companies will face when implementing the new leasing standard, IFRS 16.
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