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IFRS 16 Leases
[IFRS 16 Leasingy]

Author

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  • Dana Dvořáková

Abstract

This article is aimed at the analysis of the newly created standard IFRS 16 Leases. This standard has radically changed the accounting and reporting of leases by the lessee. The standard has abandoned the classification of operating and financial lease and categorically requires that the lessee report all liabilities and assets resulting from leasing contracts. It deals with the benefits as well as with the risks which the standard brings from the point of view of the declarative value of financial statements in comparison with the previous standard IAS 17 Leases.

Suggested Citation

  • Dana Dvořáková, 2016. "IFRS 16 Leases [IFRS 16 Leasingy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 83-97.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:4:id:487:p:83-97
    DOI: 10.18267/j.cfuc.487
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    More about this item

    Keywords

    Lessee; Accounting; Leases; International Financial Reporting Standards; Leasing; Nájemce; Účetnictví; Mezinárodní standardy účetního výkaznictví; IFRS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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