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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ketola, Milja", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-10-28T10:00:20Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-10-28T10:00:20Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/66068", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "International Accounting Standards Board (IASB) julkaisi IFRS 16 -vuokrasopimusstandardin 1.1.2016 ja standardi tuli voimaan 1.1.2019. IFRS 16 tuo huomattavia muutoksia vuokrasopimusten kirjanpitok\u00e4sittelyyn ja on luultavasti yksi suurimmista uudistuksista, mit\u00e4 vuokrasopimusten kirjanpitok\u00e4sittelyyn on tehty. Ennen uudistusta vuokralle\nottajan vuokrasopimukset jaoteltiin taseen ulkopuolisiin operatiivisiin vuokrasopimuksiin sek\u00e4 taseessa oleviin rahoitusleasingsopimuksiin, ja k\u00e4yt\u00e4nn\u00f6ss\u00e4 suurin osa vuokrasopimuksista luokiteltiin taseen ulkopuolisiin. IFRS 16 my\u00f6t\u00e4 l\u00e4hes kaikki vuokrasopimukset on kuitenkin jatkossa kirjattava taseeseen, mit\u00e4 on perusteltu IASB:n toimesta\nesimerkiksi sill\u00e4, ett\u00e4 vertailukelpoisuus yritysten v\u00e4lill\u00e4 paranee. Monet yritykset ja laskenta-ammattilaiset ovat ilmaisseet huolensa siit\u00e4, ett\u00e4 standardin implementointi on\naikaa viev\u00e4\u00e4 sek\u00e4 monimutkaista ja ett\u00e4 sen tuoma hy\u00f6ty on pienempi kuin sen aiheuttamat kustannukset.\n T\u00e4m\u00e4n tutkimuksen tarkoituksena oli selvitt\u00e4\u00e4, miten laskenta-ammattilaiset kokevat uuden IFRS 16 -standardin k\u00e4ytt\u00f6\u00f6noton ja parantaako standardi heid\u00e4n mielest\u00e4\u00e4n\ntilinp\u00e4\u00e4t\u00f6sinformaation laatua. Tutkimuksessa ollaan my\u00f6s kiinnostuneita standardin\nk\u00e4ytt\u00f6\u00f6nottoprosessista ja siit\u00e4, tuleeko standardi vaikuttamaan yritysten vuokrausk\u00e4yt\u00e4nt\u00f6ihin. Tutkimus noudattaa kvalitatiivista tutkimusotetta ja sen empiirinen aineisto\nkoostuu viiden laskenta-ammattilaisen haastatteluista, joista kolme toteutettiin suomalaisessa listayhti\u00f6ss\u00e4 sek\u00e4 kaksi Big Four -yhti\u00f6ss\u00e4.\n Tutkimuksen tulokset tukevat aikaisempaa teoriaa tutkittavasta aiheesta ja tuloksien n\u00e4hd\u00e4\u00e4n my\u00f6s tuovan uusia n\u00e4k\u00f6kulmia aikaisempaan kirjallisuuteen. IFRS 16 -\nstandardin koetaan olevan monimutkainen ottaa k\u00e4ytt\u00f6\u00f6n. Sen k\u00e4ytt\u00f6\u00f6notto vaatii yhti\u00f6ilt\u00e4 lis\u00e4\u00e4 resursseja, ei vain standardin k\u00e4ytt\u00f6\u00f6noton alkuvaiheessa, mutta my\u00f6s sen\nj\u00e4lkeen, kun laskentaprosesseja yll\u00e4pidet\u00e4\u00e4n sek\u00e4 vuokrasopimuksia hallitaan siten, ett\u00e4\npystyt\u00e4\u00e4n tuottamaan standardin vaatimaa informaatiota. Tutkimuksen tulokset osoittavat, ett\u00e4 kaikki laskenta-ammattilaiset eiv\u00e4t ole vakuuttuneita uuden standardin tuomista hy\u00f6dyist\u00e4 ja laadukkaammasta tilinp\u00e4\u00e4t\u00f6sinformaatiosta. Uuden standardin k\u00e4ytt\u00f6\u00f6noton n\u00e4hd\u00e4\u00e4n kuitenkin tuovan yhti\u00f6ille arvokasta tietoa ja parempaa ymm\u00e4rryst\u00e4\nheid\u00e4n vuokrasopimusportfolioistaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The International Accounting Standards Board (IASB) published a new accounting standard IFRS 16 for leases in January 2016 with the effective date of 1st of January 2019. It is, probably, one of the most significant changes to lease accounting in the history of accounting regulation. In the old standard, leases were categorized as either financial leases or operating leases, and the treatment was different in these two options. In oper- ating leases the lease payments were recognized as an expense in the income statement. The new standard introduces a single lessee accounting model, which requires now les- sees to recognize assets and liabilities for all leases with a term of more than 12 months unless the underlying asset is of low value. The IASB has conducted an assessment which states that the benefits of implementing the new leasing standard IFRS 16 will outweigh its cost. However, experts, as well as companies, have raised concerns about the complexity of adopting the new standard, its implementation cost and its effect on financial reports.\nThe purpose of this study was to investigate how accounting professionals perceive the benefits and challenges of implementing IFRS 16. More in detail, the purpose was to gather evidence from accounting professionals about whether the benefits for the users of financial information are going to exceed the implementation and compliance costs of IFRS 16 for companies. This research utilized a qualitative research method, where five accounting professionals were interviewed to gain an in-depth understanding of the im- plementation process of IFRS 16 and how accounting professionals have experienced the change. The interviews were conducted in a Finnish listed company and in a Big Four accounting firm to conduct different perspective on the issue.\nThe findings of this study supported the already existing theory and found a few new viewpoints to previous literature. IFRS 16 is seen as a complex standard to imple- ment, and it will require additional administrative resources not only in the implementa- tion process but also in the future accounting practices and operations of lease contracts. The results of this research indicate that not all accounting professionals are in favor of the new standard. However, the standard is seen as bringing valuable information and better understanding for companies about their lease portfolios.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-10-28T10:00:20Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-10-28T10:00:20Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "70", "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": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "IFRS 16 leases : standard implementation and impact on financial reporting quality from accounting professionals\u2019 point of view", "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-201910284631", "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": "vuokrasopimukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vuokraus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "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": "rental agreements", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "renting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "accounting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "International Financial Reporting Standards", "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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