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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Rantanen, Eero", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-05-26T09:42:52Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-05-26T09:42:52Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/69218", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "IASB julkaisi vuonna 2016, ett\u00e4 vuodesta 2019 l\u00e4htien aloitetaan soveltamaan uutta IFRS 16 -standardia. Uuden standardin tarkoituksena on parantaa vuokrasopimusvastuiden l\u00e4pin\u00e4kyvyytt\u00e4. Aiemmassa IAS 17 -standardissa yritykset ovat saaneet poistaa l\u00e4hes kaikki vuokrasopimusvelvoitteet suoraan tuloslaskelmassa leasingsopimuksia lukuun ottamatta. T\u00e4m\u00e4 puolestaan on mahdollistanut yritysten k\u00e4tke\u00e4 huomattavan m\u00e4\u00e4r\u00e4n omaisuuseri\u00e4 ja omaisuuseriin liittyvi\u00e4 vastuita taseen ulkopuolelle.\nIFRS 16 -standardin tarkoituksena on, ett\u00e4 l\u00e4hes kaikki vuokravastuut tulee aktivoida taseeseen omaisuuser\u00e4n\u00e4 ja vuokrasopimusvelkana. Poikkeuksia ovat ainoastaan lyhytaikaiset ja arvoltaan v\u00e4h\u00e4iset vuokrasopimukset, jotka voi jatkossakin v\u00e4hent\u00e4\u00e4 tulosvaikutteisesti suoraan tuloslaskelmassa. Operatiivisten vuokravastuiden aktivoinnin vaikutuksista on tehty useita tutkimuksia. Tutkimuksista saadut tulokset ovat yksimielisesti todenneet vuokravastuuaktivoinnin lis\u00e4\u00e4v\u00e4n yhti\u00f6iden varoja sek\u00e4 velkoja. K\u00e4yt\u00e4nn\u00f6n vaikutukset vaihtelevat kuitenkin suuresti yhti\u00f6itt\u00e4in riippuen yhti\u00f6n k\u00e4yt\u00f6ss\u00e4 olevien vuokrattujen omaisuuserien m\u00e4\u00e4r\u00e4st\u00e4. Operatiivisten vuokrasopimusten taseaktivoinnilla on todettu olevan vaikutuksia p\u00e4\u00e4omarakenteen lis\u00e4ksi my\u00f6s yhti\u00f6n kannattavuuden mittareihin.\nT\u00e4ss\u00e4 tutkimuksessa saatujen tulosten perusteella voidaan todeta, ett\u00e4 IFRS 16 -standardin implementoinnilla on ollut selkeit\u00e4 vaikutuksia my\u00f6s suomalaisten p\u00f6rssiyhti\u00f6iden p\u00e4\u00e4omarakenteeseen ja kannattavuuden tunnuslukuihin. Saadut tulokset puoltavat my\u00f6s aiempia tutkimuksia, joiden mukaan IFRS 16 -standardin vaikutukset vaihtelevat paljon yhti\u00f6itt\u00e4in. T\u00e4ss\u00e4 tutkimuksessa saatujen tulosten perusteella IFRS 16 -standardin mukaan laaditun tilinp\u00e4\u00e4t\u00f6ksen voidaan todeta olevan hieman informatiivisempi verrattuna aiempaan IAS 17 -standardin mukaiseen tilinp\u00e4\u00e4t\u00f6kseen arvioitaessa yhti\u00f6iden osakkeen arvon kehittymist\u00e4. Kummankaan kirjaustavan mukaan laaditut tilinp\u00e4\u00e4t\u00f6ksen tunnusluvut eiv\u00e4t kuitenkaan selit\u00e4 kovinkaan hyvin osakkeen arvon kehittymist\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-05-26T09:42:52Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-05-26T09:42:52Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "81", "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.title", "value": "IFRS 16 -standardin vaikutukset suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4", "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-202005263470", "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": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "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": "vuokrasopimukset", "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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