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La Revue des Sciences de Gestion
La norme IFRS 16, intitulée « Contrats de location », a bouleversé la comptabilisation des locations pour les groupes, nécessitant l’enregistrement d’un actif pour le droit d’utilisation et d’une dette locative. Ces changements ont des répercussions notables sur les états financiers des sociétés françaises, influençant significativement l’actif ...
Claire Bassin +3 more
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La norme IFRS 16, intitulée « Contrats de location », a bouleversé la comptabilisation des locations pour les groupes, nécessitant l’enregistrement d’un actif pour le droit d’utilisation et d’une dette locative. Ces changements ont des répercussions notables sur les états financiers des sociétés françaises, influençant significativement l’actif ...
Claire Bassin +3 more
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With the introduction of IFRS 16, companies that comply with international accounting standards face new challenges in the context of leasing accounting. As of January 1, 2019, the accounting standard IFRS 16 comes into force and replaces the former applicable accounting standard IAS 17.
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Leasingbilanzierung beim Leasingnehmer nach IFRS 16
2021Ziel dieser Arbeit ist es einerseits, die bilanziellen Auswirkungen des Übergangs vom IAS 17 auf den IFRS 16 beim Leasingnehmer sowohl theoretisch als auch anhand einer Untersuchung der erwarteten IFRS 16-Auswirkungen bei den größten europäischen Unternehmen der am meisten betroffenen Branchen darzulegen, und andererseits, zu ermitteln, wie präzise die
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2019
The purpose of this thesis is to examine whether IFRS 16 will have such a significant effect on the information value for the users of the accounts that the IASB and FASB's anticipates. We will examine if the external users of the annual reports make corrections for lease obligations under IAS 16 and their position on how the implementation of IFRS 16 ...
Hansen, Maria Barnes +1 more
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The purpose of this thesis is to examine whether IFRS 16 will have such a significant effect on the information value for the users of the accounts that the IASB and FASB's anticipates. We will examine if the external users of the annual reports make corrections for lease obligations under IAS 16 and their position on how the implementation of IFRS 16 ...
Hansen, Maria Barnes +1 more
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Impact of IFRS 16 on financial ratios
2020The aim of this paper is to research the impact that changes of International financial reporting standard 16 have on financial ratios. International financial reporting standard (IFRS) 16 –“Leases” brings significantly different approach on presenting lease liabilities. It is implemented as of January, 1st 2019 and is mandatory for all companies which
Jakaša, Petra, Sorić, Branko
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Ermittlung des Grenzfremdkapitalzinssatzes gemäß IFRS 16
IRZ - Zeitschrift für Internationale Rechnungslegung, 2020Seit 1.1.2019 sind die neuenRegelungen zur Leasingbilanzierung verpflichtendanzuwenden. Die Herausforderungen betreffend den Übergangvon IAS 17 und IFRIC 4 auf IFRS 16 lagen dabei v.a. bei den Leasingnehmern.Diese müssen aufgrund von IFRS 16 nun mit wenigen Ausnahmensämtliche Leasingverhältnisse bilanziell erfassen.Somit entfälltbeim Leasingnehmer die ...
Margetich, Gerhard, Renner, Elisabeth
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2016
Leasing is an important financial solution used by many corporations because it enables companiesto obtain access to assets without having to incur large initial cash outflows and reduce thecompany’s exposure to the risks related to owning the asset. The increased use of leasing meansthat it is important that users of the financial statements have a ...
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Leasing is an important financial solution used by many corporations because it enables companiesto obtain access to assets without having to incur large initial cash outflows and reduce thecompany’s exposure to the risks related to owning the asset. The increased use of leasing meansthat it is important that users of the financial statements have a ...
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IFRS 16 – leieavtaler og detaljhandel
Praktisk økonomi & finans, 2020Vegard Daltveit, Alvar Strandvold
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IFRS 16's indflydelse på kreditvurdering
2019In this thesis it is examined whether the new International Financial Reporting Standard 16 – Leases improves the financial reporting for the creditor. The examination shall help to clarify how the needs for financial information in the credit valuation process is met by the introduction of the IFRS 16 – Leases. Firstly, a thorough presentation of both
Bjørkmann, Mads Alsø +1 more
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