EFFECTS OF THE IMPLEMENTATION OF IFRS 16 ON FINANCIAL STATEMENTS

Veronica Grosu ()
Additional contact information
Veronica Grosu: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 14, issue 24, 54-60

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.

Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=24_8 (application/pdf)

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:scm:ejafbu:v:14:y:2020:i:24:p:54-60

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).