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

Article English OPEN
Alin Eliodor Tanase; Traian Ovidiu Calota; Florin Razvan Oncioiu;
(2018)
  • Publisher: Editura Universitara
  • Journal: Academic Journal of Economic Studies (issn: 2393-4913, eissn: 2457-5836)
  • Publisher copyright policies & self-archiving
  • Subject: s IFRS16 | IAS 17 | Operating Leases | Financial Leases | Business | HF5001-6182

t 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... View more
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