IFRS 16 – Leasing: Regnskabsmæssig behandling af leasing efter IFRS 16 og regnskabsbrugeres informationsværdi

Maria Barnes Hansen & Mathias John Vintersbølle

Studenteropgave: Kandidatafhandlinger


The purpose of this thesis is to examine whether IFRS 16 will have such a significant effect on the information value for the users of the accounts that the IASB and FASB's anticipates. We will examine if the external users of the annual reports make corrections for lease obligations under IAS 16 and their position on how the implementation of IFRS 16 will effect how they make valuation/rating of their clients will chance significantly or if the external users still will make their own corrections to the annual reports from their clients regarding leasing obligations. To investigate the above, we have performed interviews with experts from some of Denmark's largest banks. The purpose of the interview was to examine how these selected external accounting users, including banks, correct / estimate operational leases today to ensure comparability. Likewise, the external accounting users expect that the new leasing standard gives them increased information value compared to previously leasing standard. The thesis will also have an explanatory section, where the new conceptual framework is analyzed on whether the new leasing standard fulfills the purpose of the conceptual framework, which has been criticized that the old leasing standard didn’t. Further the thesis describes the old leasing standard IAS 17, with examples of how leasing contracts should be treated according to that model. Following a section that describes the IFRS 16 standard including various analyzes of the practical handling of the new leasing standard. After that the thesis includes three case-studies on how 3 listed companies’ financial figures are effected by the implementation of IFRS 16. The case-studies have a clear conclusion, that all three companies are significantly affected by the implementation of IFRS 16. Our overall conclusion on the above in the main question is that IFRS 16 broadly gives the external accounting users of the annual reports a greater insight into the companies' balance sheets, including the value of which assets the companies have control over. We believe that IFRS 16 does not remove subjectivity elements and only change in relation to the old standard. However, we do not consider that the effect of subjectivity conditions is as great under IFRS 16 than under IAS 17, however, there are several subjectivity relationships that apply under IFRS 16 than "just" the classification under IAS 17. We do not believe that the standards make it easier for the external accounting user to carry out analyzes and comparisons, as they are "nervous" for the subjectivity elements and will continue to regulate for leasing themselves. However, we conclude that the information value of the accounts everything else just gets better, after which the underlying value of the assets that companies have control over is reflected in the accounts, which must say that the benefit information value while there are greater demands for presentation and information in corporate reporting.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider145