The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

Alin Eliodor Tanase (), Traian Ovidiu Calota () and Florin Razvan Oncioiu ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 1, 54-59

Abstract: This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

Keywords: IFRS16; IAS 17; Operating Leases; Financial Leases (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_145.pdf (application/pdf)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_145.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:1:p:54-59

Access Statistics for this article

More articles in Academic Journal of Economic Studies from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().