The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
Author(s): Alin-Eliodor Tănase, Traian Ovidiu Calotă, Florin Razvan OncioiuSubject(s): Accounting - Business Administration
Published by: Editura Universitară & ADI Publication
Keywords: IFRS 16; IAS 17; Operating Leases; Financial Leases
Summary/Abstract: This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying
Journal: Academic Journal of Economic Studies
- Issue Year: 4/2018
- Issue No: 1
- Page Range: 54-59
- Page Count: 6
- Language: English
