Iiiee master thesis in finance

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Iiiee master thesis in finance

The studies regarding the changes made related to the accounting for lease have taken its final status with the publication of IFRS16 Lease Standard as a result of a long time and effort in January The related Standard shall ensure 1 the reporting of all the leases in the same way, 2 the displaying of the unrecorded leases in the financial statements and therefore, 3 the submission of more transparent, correct and comparable information.

The purpose of our study is to examine the statement of financial position of the lessee enterprise after the transition to the new financial reporting standard IFRS 16 and the impacts of the change in the basic ratios. For this purpose, the impacts possible to occur in the financial position of an airline company having activities in Turkey as a result of the application of the related standard have been examined.

M40, M41, M48 1.

iiiee master thesis in finance

Introduction Increasing the reliability and transparency of the financial statements has recently become an issue on which emphasis have been laid. Although the International Financial Reporting Standards IFRS make significant contributions to the issue of the transparency, reliability and comparability of the companies, there are still distances to be covered.

IAS 17 Lease Standard taking place among the IFRS has been criticized by the financial statement users due to the fact that financial statements of the companies having significant operating leases do not completely reflect the truth; because, the related Standard gives freedom to the IFRS implementing companies in the determination of their leases as operating or financial lease and this situation forms an important difference in the preparation of the financial statements.

When a company classifies its leases as operating lease, the leased asset cannot be seen in the balance sheet of the company and the rental payments that belong to the operating leases are shown as expense in the income statement.

Not showing the operating leases in the balance sheet causes the liabilities and profitability of the company to be seen less than it should be.

Due to the reasons mentioned above, the need for the establishment of a new standard regarding the leases has occurred and the new standard IFRS 16 related to the leases has been published in aAssist.

The new standard shall terminate the distinction between operating lease and financial lease in terms of the lessee and shall ensure the visibility of all the leases in the balance sheet.

In a study conducted by Whitethe annual lease amount realized in the greatest 50 countries of the world in has been detected as These figures are the indicators of the fact that the unrecorded leases could have a great importance.

Firstly, the literature review studies shall be given place in the study and after that, the changes brought by IFRS 16 shall be examined.

Following this, the impacts of IFRS 16 on the statement of financial position and financial ratios of an airplane company shall be examined. Literature Review While reviewing the literature, it has been seen that many studies have been conducted regarding the leases.

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In this study, especially the studies examining the impacts of the capitalization of the unrecorded lease proceedings on the financial position and financial ratios of the companies have been given place.

In the study conducted by Imhoff et. The results of the study show that the unrecorded operating leases have an important impact on the standard profitability scales. In the study conducted by Beattie et. The obtained results from the ratios were emphasized to be lower or greater than it should be and that misleading results were obtained.

Sercemeli In their study, Bennett and Bradbury have aimed to determine the impact of the capitalization of the leases belonging to 38 companies listed in New Zealand Stock Exchange Market on the financial statements. In the study conducted by Goodacre for the purpose of revealing the importance of the lease in England retail sector and determining the potential impact on the balance sheet in the event that all the leases are shown in the balance sheet of the lessee, it has been expressed that the unrecorded operating lease liabilities are 3.

Duke and Hsieh have used the assumptions taking place in the studies of Imhoff et. In addition; it has been determined that the unrecorded lease liabilities are as much as In the study, they have examined the possible impacts of the related changes on the companies having activities in Belgium and Holland.

In addition; they have detected that these impacts occurring in the financial ratios show differences between the sectors. A Case Study on an Airline Company in Turkey Singh has examined the financial ratios of the companies having activities in the restaurant and retail sectors between the years for the purpose of examining the impacts of the draft text.

Consequently; it has been stated in the study that 1 both sectors shall be affected from these changes in significant levels, 2 retail sector shall be affected more than the restaurant sector and 3 the magnitude of the companies is an important factor in this impact.

In the study conducted by Bostwick et. As a result, he has expressed that the related changes shall have important effects on the financial statements and financial ratios. In the study conducted by Ericson and Skarphagenthey have examined how the capitalization of the operating leases of 55 companies open to public and having activities in Stockholm NASDAQ OMX in Switzerland shall affect the debt and profitability ratios.

As a result of the study conducted by Wong and Joshi for the purpose of examining the impact of the capitalization of the leases in the companies having activities in Australian Stock Exchange Market on the financial ratios and financial statements, although they have detected that the capitalization of the leases has a significant impact on the financial statements of the companies, they have determined that the changes in assets, liabilities and equity are not as important as the changes taking place in the previously conducted studies.Environmental Consultant, Leading expert of Strategic Environmental Assessment at Entec AS (business name until ), Pöyry Entec AS (business name until ) (IIIEE) Company placeholder image.

Tallinn University. Master Thesis at Stockholm Environment Institute. Education. Lund University. Aberystwyth University.

The Master's programme in Environmental Man­agement and Policy aims to prepare students for a career in or with industry and public authorities. Master (Two yrs) Tracking Climate Finance in the German Building Sector: A Landscape of finance flows for building decarbonisation in Emmrich, Julie LU () In IIIEE Masters Thesis IMEN56 The studying period and preparing my master thesis allowed me to understand many key points needed not only in Jordan’s and European sectors of renewable energy, energy efficiency and waste management but also in the region.

As a result Lina Energy - LE ltd. came to life through knowlage, hardwork and dedication. Lina AL-KurdiTitle: Presesident at Lina Energy - LE. Sehen Sie sich auf LinkedIn das vollständige Profil an. Erfahren Sie mehr über die Kontakte von Alexia Smits Sandano und über Jobs bei ähnlichen Unternehmen.

(IIIEE) Webseiten: Unternehmenswebseite; +Kontakte. Sehen Sie sich Alexia Smits Sandanos vollständiges Profil an – völlig kostenlos. Thesis for the fulfilment of the.

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Master of Science in Environmental Management and Policy. Lund, Sweden, October ? You may use the contents of the IIIEE .

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