Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia


ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.4.82/1-02
CC BY-SA   Open Access 

Issue archive / 4/2016
Nowe regulacje rachunkowości umów leasingu a obraz sytuacji finansowej jednostek gospodarczych
(New Lease Accounting Regulations and the Picture of Financial Situation of Entities)

Authors: Przemysław Czajor

Marcin Michalak
Keywords: leasing capitalization financial situation financial statement
Data publikacji całości:2016
Page range:12 (23-34)
Cited-by (Crossref) ?:

Abstract

Purpose – The objective of the paper is to outline the new accounting regulations of leases – due to IFRS 16. The authors tried also to perform qualitative and quantitative analysis of this change from the perspective of financial situation of a lessee. Design/methodology/approach – The paper used a method of study of literature. The authors performed a pilot study to assess influence of IFRS 16 on financial situation of WIG30 companies. Findings – The paper outlined the main areas of the change in lease accounting and its effects on performance measurement of a lessee. The study revealed a moderate influence of IFRS 16 on financial situation of WIG30 companies. The results showed that IFRS 16 may have moderate, positive effect on EBIT and EBITDA. Originality/value – The subject of the paper is important especially for the wide range of stakeholders who are involved in lease agreements. The paper corresponds also with the mainstream of research in the area of leases accounting.
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