The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
Journal Title: Academic Journal of Economic Studies - Year 2018, Vol 4, Issue 1
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.
Authors and Affiliations
Alin Eliodor Tanase, Traian Ovidiu Calota, Florin Razvan Oncioiu
Keywords
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