Efekti primjene novog koncepta priznavanja lizinga na finansijske izvještaje i pokazatelje
Effects of Implementation of the New Leasing Concept on Financial Statements and Indicators
Author(s): Jelena Poljašević, Maja RadulovićSubject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Finrar d.o.o Banja Luka
Keywords: leasing; bank; financial performance; financial position;
Summary/Abstract: The financial position and performance of companies are measured by a series of indicators arise from their financial statements. In the conditions of constant changes of environment, companies make decisions about the amount of investments and the way of their financing rent someone else’s property for a certain period of time. Different treatment of accounting financial and operating leasing has resulted in non-transparency of disclosure and inability to fully analyze the impact of current decisions on the future performance of the company. With the unification of the accounting treatment of leasing in lessee books, i.e. with the implementation the new IFRS 16 – Leasing, in this paper we found that the new way of recognizing operating leasing did not significantly affect the financial position or performance of banks in Republic of Srpska, as well on equity adequacy and EBITDA.
Journal: Financing - naučni časopis za ekonomiju
- Issue Year: 11/2020
- Issue No: 3
- Page Range: 17-25
- Page Count: 9
- Language: English, Serbian
