ВЛИЯНИЕ НА МСФО 16 ЛИЗИНГ ВЪРХУ ПОКАЗАТЕЛИТЕ ЗА ФИНАНСОВО СЪСТОЯНИЕ И ОЦЕНКА НА СТОЙНОСТТА НА ПРЕДПРИЯТИЯТА
THE IMPACT OF IFRS 16 LEASES ON THE FINANCIAL POSITION RATIOS AND COMPANY VALUATION

Summary/Abstract: IFRS 16 represents the most significant change in accounting for leases. The new regulations will affect companies in all sectors of the economy that apply IFRS, but especially those that use high-value assets primarily through operating leases until the new rules were introduced. This change will lead to a significant increase in both reported assets and reported liabilities, which in turn will change some of the key financial indicators for profitability, solvency, liquidity and turnover. The degree of change will depend entirely on the intensity of the use of operating leases in the individual entities. The new rules may also change the estimates investors make for the cost of a debt, the weighted average cost of capital and, respectively, the corporate valuation.

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