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dc.contributor.authorBaumann, Jørgen Kristoffer
dc.contributor.authorHegrestad, Thor Gunnar
dc.date.accessioned2020-11-18T15:40:13Z
dc.date.available2020-11-18T15:40:13Z
dc.date.issued2020
dc.identifier.urihttps://hdl.handle.net/11250/2688562
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Finance - Handelshøyskolen BI, 2020en_US
dc.description.abstractThe objective of this paper is to determine the impact of IFRS 16 (the new accounting standard for leases) on both selected financial ratios and on the use of lease financing. The analysis is performed using data disclosed in annual reports for the 66 firms listed on the Oslo Stock Exchange Benchmark Index. The constructive capitalization method is applied to capitalize the operating leases. The capitalization leads to an increase in both assets and liabilities recognized on the balance sheet. The analysis finds that financial ratios are impacted when capitalizing operating leases, most significantly so, Debt/Assets and Debt/Equity. Finally, no significant decreases in lease financing are found from 2015 to 2019.en_US
dc.language.isoengen_US
dc.publisherHandelshøyskolen BIen_US
dc.subjectfinansen_US
dc.subjectfinanceen_US
dc.titleThe effect of IFRS 16 on key financial ratios and financing decisionsen_US
dc.typeMaster thesisen_US


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