The Affect on Companies' Key Figures when Activating Operational Leasing 2003 (English)Independent thesis Basic level (degree of Bachelor)Student thesis

Abstract [en]

In 2000 the G4+1 released a Position Paper named “Leases: Implementation of a new approach”. One of the suggestions in the report is to treat both financial and operational leasing in the same way, that is, to activate operational leasing on the balance sheet.The purpose of this study is to investigate what it would mean for a company, with a large amount of leased assets, to activate operational leasing. 15 companies were analysed, using key figures, before and after a possible change in accounting standards.The result of the study showed that all key figures, Solidity, Debt/Equity ratio, ROCE and Return on Total Capital, were affected. These changes might affect the users of financial reports, like investors, since key figures often are used when deciding to invest in companies. However, the study also indicated an increase in comparability of financial reports, since all companies would present their leased assets equally.

Place, publisher, year, edition, pages

2003.

Keywords [en]

accounting, operational leasing, comparability, G4+1

Identifiers

URN: urn:nbn:se:hh:diva-10779Local ID: U5878OAI: oai:DiVA.org:hh-10779DiVA, id: diva2:365903

Uppsok

Social and Behavioural Science, Law

Note

Denna uppsats kan beställas från arkivet / This paper can be ordered from the archive. Kontakta / Contact: arkivet@hh.seAvailable from: 2010-11-09 Created: 2010-11-09Bibliographically approved

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