6 Slutsatser
6.3 Förslag på vidare forskning
Tidigare forskning har behandlat förändringen av leasingstandarden främst utifrån ED 2010 och ED 2013. Nu efter den publicerats är det istället intressant att bevaka vad som kommer inträffa fram tills januari 2019 när standarden träder i kraft. Det blir här intressant att se hur företagen kommer bearbeta förändringen.
Ytterligare förslag till forskning i senare skede är att se den faktiska effekten standarden har och om alternativa finansieringsmöjligheter har implementerats.
Källförteckning
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