hh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Påverkar EU-medlemskap läroplan?: En komparativ studie av Finlands, Sveriges och Österrikes läroplaner.
Halmstad University, School of Social and Health Sciences (HOS).
2003 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]
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.
Identifiers
URN: urn:nbn:se:hh:diva-11880Local ID: U10913OAI: oai:DiVA.org:hh-11880DiVA: diva2:367020
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

Open Access in DiVA

No full text

By organisation
School of Social and Health Sciences (HOS)

Search outside of DiVA

GoogleGoogle Scholar

Total: 57 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf