Redovisning av leasing har diskuterats under många år. Den nuvarande standarden, IAS 17, har kritiserat på grund av att många företag har möjlighet att klassificera sina leasingavtal som operationella för att slippa redovisa leasingen som en tillgång eller skuld i balansräkningen. IASB och FASB jobbar gemensamt för att ändra standarden för leasingredovisning och de engagerar olika grupper av intressenter genom att de skickar in comment letters. Det första förslaget för ändringar av standarden var Exposure Draft 2010/9. Förslaget fick så många kommentarer att det resulterade i ett reviderat förslag som kom ut i maj 2013 och heter Exposure Draft 2013/6. Syftet med denna studie har varit att undersöka attityder från olika grupper (akademiker, upprättare, användare, redovisningsprofession, nationella reglerare och andra internationella intresseorganisationer) i Europa till det nya förslaget i Exposure Draft 2013/6 - Leasing, angående frågorna som handlar om leasingredovisning hos leasingtagare och klassifikation av leasing. Tycker de olika grupperna att det nya förslaget besvarar problemen, angående klassifikation och redovisning av leasing, som finns i den nuvarande internationella redovisningsstandarden (IAS 17) eller skapar det bara nya problem? Vi har också undersökt i vilken utsträckning dessa grupper deltar med kommentarer i comment letters. Studien är en kvalitativ undersökning där vi analyserade och tolkade kommentarer och attityder i comment letters till det nya förslaget. I den teoretiska referensramen tas upp hur forskningen bedrivs för att ta fram nya standarder, hur och i vilken grad de olika grupperna är involverade i detta genom deltagande i comment letters och den kritik som riktats mot det nya förslaget angående klassifikation och redovisning. Resultatet av studien baserades på 151 comment letters skickade till IASB/FASB. Analysen har gjorts genom att använda analysmodellen i avsnitt 3.9 och det empiriska resultatet har kopplats till den teoretiska referensramen. Resultatet visade att det inte finns några akademiker från Europa som deltagit i comment letters. Den grupp som har kommenterat comment letters i störst utsträckning har visat sig vara upprättare och detta går i linje med vad tidigare forskning visat. Majoriteten inom samtliga grupper håller inte med om det nya förslaget. Attityden mot förslaget är negativ både när det gäller redovisning hos leasingtagare och klassifikation. / Discussion on the accounting treatment of leases has been going on for many years. The current standard, IAS 17 has criticized because many companies are able to classify their leases as operational leasing agreements in order not to reflect assets and liabilities on the balance sheets. IASB and FASB working together to amend the standard for lease accounting and they involve various groups of stakeholders and individuals by submitting comment letters. The first proposal for the amendment of the standard was Exposure Draft 2010/9. The proposal received so many comments which resulted a revised proposal that came out in May 2013 and called Exposure Draft 2013/6. The aim of this study was to examine the attitudes of different groups (academics, preparers, users, the accounting profession, national regulators and other international organizations) in Europe to the new proposal of Exposure Draft 2013/6 -Leasing, regarding questions relating to lease accounting in lessee and classification. Do they think that the new proposal solve the problems concerning classification and financial statements of leasing, which is found in the current international accounting standard (IAS 17) or just create new problems. We have also investigated in which extend these groups participated with comments in the comment letters. The study is a qualitative survey where we analyzed and interpreted the comments and attitudes in the comment letters to the new proposal. In the theoretical frame addressed how research is conducted to develop new standards, how and to what extent the different groups involved in this by participating in the comment letters and the criticism leveled against the new proposal concerning classification and accounting. The results of the study are based on 151 comment letters sent to the IASB/FASB. The analysis has been made by using the analysis model in section 3.9 and the empirical results have been applied to the theoretical frame of reference. Analysis showed that there are no academics who participated in the comment letters. The group that has commented most on the comment letters have proved to be the pre-parers and this is in line with what previous research has shown. The majority of all groups do not agree with the new proposal. The attitude to the proposal is negative in terms of accounting in lessee and classification.

In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e.g. Fülbier et al., 2008; Morales-Díaz & Zamora-Ramírez, 2018a). As a way of approximating the practical implications of IFRS 16, this study is analyzing changes in the key financial ratios: D/E and EV/EBITDA. We find significant median increases in total assets, total liabilities and EBITDA in the full sample, as well as within each sector group. Further, we confirm the existence of sectoral differences, finding the largest median increases in the Consumer Services sector and the smallest in the Financials sector. We also confirm that IFRS 16 bring new implications for financial statement users, since important and commonly used financial ratios are significantly changed: we observe a significant median increase in the D/E ratio and a significant median decrease in the EV/EBITDA multiple.