Новият МСФО 16 „Лизинги“ и корпоративното управление на предприятието
IFRS 16 Leases and The Company's Corporate Management

Author(s): Rositsa Ivanova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: IFRS 16; analysis; evaluation; management; business indicator
Summary/Abstract: The new IFRS 16 Leases, effective from 01.01.2019, introduces significant changes in the accounting of the operating lease and its presentation in the financial statements of lessees. This publication studies the provisions of IFRS 16 and the accounting aspects of leases, both at the lessor and at the lessee, and highlights the effect of the standard’s provision on the corporate governance of the lessee companies. The aim is to analyse, evaluate and manage the behavior of key business indicators in the lessee companies under leases in accordance with the requirements of IFRS 16.

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