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Effects Of The Implementation Of Ifrs 16 On Financial Statements

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  • Veronica GROSU

    (Stefan cel Mare University of Suceava, 720229, Romania)

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.

Suggested Citation

  • Veronica GROSU, 2020. "Effects Of The Implementation Of Ifrs 16 On Financial Statements," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 54-60, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:54-60
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    References listed on IDEAS

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    1. Cristina Aurora BUNEA-BONTA?, 2017. "Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(2), pages 78-84.
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