The standard IFRS 16 (Leasing Agreement), which deals with long-term leases, came into force on 1 January 2019. The introduction has properly reversed the accounting in many listed companies. EBITDA margins, cash flows and indebtedness have been greatly affected, which has created confusion for many analysts and managers. Peter Malmqvist, former chairman of the SFF and member of the IASB's analyst group CMAC, gives his picture of the standard's effects and how it affects important parameters in the valuation.
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