ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.2.80/1-05
Issue archive /
2/2016
Ocena wpływu zasad ujmowania umów leasingowych według MSSF 16 „Leasing” na sprawozdania finansowe wybranych spółek notowanych na GPW
(The Impact Assesments of Principles for Recognizing Leasing Contracts in Accordance With Ifrs 16 on Financial Reports of Selected Companies Listed on Warsaw Stock Exchange)
| Authors: | Stanisław Hońko |
| Keywords: | leases disclosure analysis in financial reports |
| Data publikacji całości: | 2016 |
| Page range: | 11 (41-51) |
Abstract
Purpose – the analysis of new IFRS 16 influence on assets and liabilities of selected companies listed
on Warsaw Stock Exchange.
Design/methodology/approach – in the introductory part was used method of analysis of the literature, in particular
the latest regulations in the field of leasing. In the empirical part the primary research method was document
analysis.
Findings – the result of the research is that new leasing model, introduced by IFRS 16 will not have a significant
impact on the balance sheet and profit and loss account analysed companies.
Originality/value – IFRS 16 is the newest standard issued by the IASB, and the analysis of its possible consequences
in the Polish conditions have not been published
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Article file
Bibliography
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