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Various Aspects Regarding the Accounting of Leases to the User

Author

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  • Marian SĂCĂRIN

    (Bucharest University of Economic Studies)

Abstract

Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the user. In other words, IFRS 16 has a unitary approach according to which all leases are recognized in the statement of financial position, except for those of short duration and low value, whose recognition is optional. The main consequence of this situation is an increase in the value of assets and implicitly of liabilities in the case of companies that apply IFRS, compared to those that use for financial reporting the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/2014.

Suggested Citation

  • Marian SĂCĂRIN, 2025. "Various Aspects Regarding the Accounting of Leases to the User," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(3), pages 28-40, March.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:3:p:28-40
    DOI: 10.37945/cbr.2025.03.03
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    More about this item

    Keywords

    IFRS 16 Leases; user lessee; identified asset; right-of-use asset;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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