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[{"key": "dc.contributor.author", "value": "Lassila, Antti", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-05-22T11:16:31Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-05-22T11:16:31Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/58071", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Uuden IFRS 16 \u2013standardin voimaantulo tuo merkitt\u00e4vi\u00e4 muutoksia vuokravastuiden\nkirjanpidolliseen k\u00e4sittelyyn sek\u00e4 esitt\u00e4miseen tilinp\u00e4\u00e4t\u00f6ksess\u00e4. T\u00e4m\u00e4n tutkielman tarkoituksena\non tunnistaa uuden standardin tuomat muutokset sek\u00e4 analysoida niiden\npohjalta, kuinka muutos vaikuttaa yhti\u00f6iden tilintarkastukseen. Tutkielmaa varten haastatellaan\nteemahaastatteluin viitt\u00e4 KHT-tilintarkastajaa, joilla on pitk\u00e4 kokemus tilintarkastusty\u00f6st\u00e4\nyhti\u00f6iss\u00e4, joiden tilinp\u00e4\u00e4t\u00f6kset on laadittu IFRS-standardeja k\u00e4ytt\u00e4en. T\u00e4st\u00e4\ntutkielmasta saatujen tulosten mukaan IFRS 16 \u2013standardi muuttaa my\u00f6s tilintarkastusta.\nUuden standardin my\u00f6t\u00e4 operatiiviset vuokrasopimukset kirjataan taseeseen vuokravastuun\nnykyarvona sek\u00e4 oikeutena k\u00e4ytt\u00e4\u00e4 omaisuuser\u00e4\u00e4. Aikaisemmin operatiiviset\nvuokrasopimukset on esitetty ainoastaan tilinp\u00e4\u00e4t\u00f6ksen liitetiedoissa. Omaisuuser\u00e4n\nk\u00e4ytt\u00f6oikeus poistetaan sen k\u00e4ytt\u00f6aikana ja tuloslaskelmalla vuokrasopimuksesta syntyv\u00e4t\nkulut kirjataan poistoihin ja korkokuluihin. T\u00e4m\u00e4n lis\u00e4ksi vuokrasopimusten tunnistamiseen\nja yksil\u00f6imiseen tulee selke\u00e4 ohjeistus siit\u00e4, miss\u00e4 tilanteissa omistamisen\nolennaiset hy\u00f6dyt ja riskit siirtyv\u00e4t vuokralle ottajalle. Uusi standardi l\u00e4hestyy asiaa\nkolmen ydinkysymyksen kautta: 1) onko kyseess\u00e4 yksil\u00f6ity omaisuuser\u00e4? 2) onko vuokralle\nottajalla oikeus olennaiseen osaan omaisuuser\u00e4n k\u00e4yt\u00f6st\u00e4 saatavista hy\u00f6dyist\u00e4? sek\u00e4\n3) onko vuokralle ottajalla oikeus m\u00e4\u00e4r\u00e4t\u00e4 omaisuuser\u00e4n k\u00e4ytt\u00f6tarkoitusta. Tutkielman\nmukaan tilintarkastajien kannalta merkitt\u00e4vin haaste tilintarkastuksessa tulee liittym\u00e4\u00e4n\nyritysten prosessiin vuokrasopimusten tunnistamiseksi ja yksil\u00f6imiseksi. Uuden\nstandardin ohjeiden mukaan my\u00f6s sopimukset, joita ei tyypillisesti aikaisemman standardin\nvoimassaoloaikana ole luettu vuokrasopimuksiksi voivat sis\u00e4lt\u00e4\u00e4 vuokrasopimuksen,\nmik\u00e4li edell\u00e4 mainitut ehdot t\u00e4yttyv\u00e4t.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2018-05-22T11:16:31Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-05-22T11:16:31Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "55", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Vuokravastuu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IFRS 16 -standardin muutos ja sen vaikutus tilintarkastukseen", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201805222723", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "leasing", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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