The Impact of IFRS 16 on the Financial Statements of Retail Sector Companies in Poland

Marcin Pielaszek (), Małgorzata Krysik () and Mariusz Karwowski ()
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Marcin Pielaszek: Department of Management Accounting, Warsaw School of Economics
Małgorzata Krysik: Department of Management Accounting, Warsaw School of Economics
Mariusz Karwowski: Department of Management Accounting, Warsaw School of Economics

Chapter 9 in Contemporary Challenges in Finance and Accounting: Insights into Markets, Reporting and Sustainability, 2026, pp 229-240 from Springer

Abstract: Abstract The article presents the impact of lease contracts (as defined by IFRS 16) on the financial statements of retail sector companies in Poland, in particular on solvency, liquidity, and profitability. A statistically significant effect of the application of IFRS 16 on all three aspects of financial assessment for the studied population was found. The conclusions suggest the need to discuss the introduction of solutions analogous to those implemented by IFRS 16 into national standards. This should lead to an improvement in the quality of reporting on financial position and performance of entities.

Keywords: Lease; IFRS 16; Retail sector (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-20143-0_9

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DOI: 10.1007/978-3-032-20143-0_9

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