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IFRS 16 i Hotellbranschen
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The international accounting standards board´s (IASB) former accounting standard, IAS 17 was replaced by IFRS 16 on the first of January 2019. The main reason for the implementation of IFRS 16 is because IASB wants organizations to include all their leasing contracts on their balance sheets. This means that operational leasing contracts will be treated in the same way as financial leasing contracts. Prior research has shown that IFRS 16 will have a big impact on the hotel industry. However, research has not gone any deeper than that since IFRS 16 is a relatively new accounting standard. Our research seeks to examine the subject on a deeper level, to fill the research gap. The purpose of this paper is to examine and understand how accounting processes and financial reports are affected by IFRS 16 in the hotel industry. The empirical data has been analyzed through institutional theory, more specifically coercive isomorphism and legitimacy theory.

 

The research study adopts a qualitative approach and the empirical data was obtained through semi-structured interviews from three different listed hotel companies. Documents from practitioners, IASB and internal documents from the interviewees have also been used in this study.

 

The results of this study show that IFRS 16 affects the accounting system, collection of operational leases, costs, key performance indicators, budgeting process and transparency. Our study has also contributed to fill the research gap that was highlighted in the problematization section above. This was done by reaching new insights about IFRS 16 impact on accounting systems and financial reports in the hotel industry.

Abstract [sv]

Den internationella redovisningsstandardstyrelsens (IASB) tidigare redovisningsstandard IAS 17, ersattes av IFRS 16 den första januari 2019. Den främsta anledningen till att IFRS 16 skapades var att IASB ville att alla bolags leasingavtal skulle finnas med på balansräkningarna. Detta innebär att operationella leasingkontrakt kommer att behandlas på samma vis som finansiella leasingkontrakt. Tidigare forskning har indikerat att IFRS 16 kommer att ha stor påverkan på framförallt hotellbranschen. Forskningen har däremot inte gått djupare än så eftersom IFRS 16 är en relativt ny redovisningsstandard. Vår studie avser därför att undersöka detta ämne på en djupare nivå och fylla forskningsgapet. Syftet med denna uppsats är att undersöka och förstå huruvida redovisningsprocessen och de finansiella rapporterna påverkas av den nya redovisningsstandarden, IFRS 16 Leasingavtal, i hotellbranschen. Studien har använt sig av den institutionella teorin, mer specifikt tvingande isomorfism och legitimitetsteori för att analysera empiriska data.

 

Studien antar en kvalitativ forskningsansats och empiriska data har samlats in via semi-strukturerade intervjuer från tre börsnoterade hotellbolag. Därtill har dokument från praktiserande revisorer, redovisningsorganisationer och interna dokument från respondenterna använts i studien.

 

Vår studies resultat visar att IFRS 16 bidrar till att redovisningssystem, insamling av operationella leasingkontrakt, kostnader, nyckeltal, budgeteringsprocess och transparensen påverkas. Vår studie har även bidragit till att fylla det forskningsgap som uppmärksammades i problematiseringen ovan, genom att komma fram till nya insikter om IFRS 16 påverkan på redovisningssystem och finansiella rapporter i hotellbranschen.

Place, publisher, year, edition, pages
2019. , p. 44
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19944OAI: oai:DiVA.org:hkr-19944DiVA, id: diva2:1348293
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2019-09-05 Created: 2019-09-03 Last updated: 2019-09-05Bibliographically approved

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1011121314151613 of 31
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