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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 3, Year 2020| EFFECTS OF THE IMPLEMENTATION OF IFRS 16 ON FINANCIAL STATEMENTS | 
Download | | Author(s): Veronica Grosu | | DOI: 104316/EJAFB.2020.837 | | Abstract: The purpose of this paper is to analyze the effects of the implementation of IFRS 16 leasing on the financial statements of reporting entities, given that the International Accounting Standard IFRS 16 eliminates the difference between operational leasing and financial leasing by unifying the accounting treatment of the user who, in both cases, records now the right of use and related debts. | | Keywords: IFRS 16, Financial Statements, Operational Leasing, Financial Leasing, Contract | References:
1. Albanese, M., Zeroli, A. (2011). Leasing E Factoring – Quarta Edizione Milano,FAG.
2. Associazione Italiana Leasing - ASSILEA. (2019). To Lease 2019 – I Numeri Del Leasing E Del Noleggio 2018-2019. Retrieved July 29, 2020 From Https://www.assilea.it/documentazioneAction.do?idDocumento=1041&metodo=download
3. Bunea-Bonta?, C. A. (2017), Lease Accounting Under IFRS 16 And IAS 17 – A Comparative Approach. Revista Economia Contemporan?, 2, 78–84.
4. EFRAG Secretariat Paper. (2016). IFRS 16 Leases: Fieldwork On The Definition Of A Lease, 1–3. Retrieved August 15, 2020 From Http://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520Secretariat%252 0Paper%2520-%2520IFRS%252016%2520Leases%2520- %2520Fieldwork%2520on%2520Definition%2520of%2520a%2520Lease.pdf&AspxAutoDetectCookieSupport=1
5. Europe Economics. (2017). Ex Ante Impact Assessment Of IFRS 16, 36. Retrieved August 15, 2020 From Http://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FIFRS%252016%252- %2520Europe%2520Economics%2520%2520Ex%2520ante%2520Impact%2520Assessment%2520%2822%2520February%252 02017%29.pdf
6. Fisco E Tasse (2019). Leasing: Con Il Principio IFRS 16 Si Modificano Gli Indicatori Di Bilancio, Fisco E Tasse, Retrieved July 18, 2020 From Https://www.fiscoetasse.com/rassegna-stampa/27704-leasing-con-il-principio-ifrs-16-si-modificano-gli-indicatori-dibilancio.html
7. Guersent, O. (2017). EFRAG’s Letter To The European Commission Regarding Endorsment Of IFRS 16 Leases, 26. Http://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2527s%2520Final%2 520Endorsement%2520Advice%2520on%2520IFRS%252016.pdf
8. International Accounting Standards Board. (2016). Effects Analysis IFRS 16 Leases. Retrieved August 17, 2020 From Https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf
9. International Accounting Standards Board (IASB). International Financial Reporting Standard (IFRS).
10. Leaseurope. (2017). Key Facts And Figures 2016. Retrieved August 3, 2020 From Http://www.leaseurope.org/uploads/documents/LeaseuropeFF_16.pdf
11. Leaseurope, La Federazione Europea Del Leasing. (2020). Leasing: I Numeri In Europa. Retrieved August 2, 2020 From Https://leasenews.it/news/mercato/leasing-i-numeri-in-europa
12. Sostero, U., Zanatta, L. (2016). Tesi Di Laurea La Contabilizzazione Del Leasing Secondo I Principi Contabili Internazionali. La Pubblicazione Dell’IFRS 16 Leases, Venezia, 2015/2016, 8.
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