UFRS 16 Kiralamalar Standardının Kiracının Finansal Tabloları Üzerine Etkileri: Seçilmiş Hava Yolu İşletmelerinde Bir İnceleme
Effects of IFRS 16 Leases Standard on Financial Statements of Lessee: An Analysis on Selected Airline Companies

Summary/Abstract: Purpose – The aim of this study is to examine the effect of IFRS 16, which started to be applied instead of IAS 17 in the accounting and reporting of lease transactions, on the financial statements, ratios and indicators of the lessee. Financial reports of the airline companies that have a high volume of operational leases have been used in this paper. Design/methodology/approach – Analytical comparison and ratio analysis methods were adopted in the study. In the first step, 17 different effects are identified which are expected to have an impact on lessee's financial statements, ratios and indicators because of IFRS 16. Then the financial reports of Turkish Airlines, Pegasus Airlines, Lufthansa Airlines and Scandinavian Airlines which were published in compliance with IFRS 16 were examined in order to see whether the expectations are met or not.

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