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Dvořáková, Dana. "IFRS 16 Leases." Český finanční a účetní časopis 2016, no. 4 (December 1, 2016): 83–97. http://dx.doi.org/10.18267/j.cfuc.487.
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Backhuijs, Jan, Renick van Oosterbosch, and Leo van der Tas. "Effecten van IFRS 16 Leases op informatie in de jaarrekening." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 11/12 (December 15, 2020): 447–60. http://dx.doi.org/10.5117/mab.94.58484.
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Dit artikel onderzoekt effecten van de eerste toepassing van IFRS 16 op informatie gerelateerd aan leases in jaarrekeningen over 2019 bij lessees. IFRS 16 vereist meer informatie over leases waarvan een groot deel dikwijls wordt gegeven. Een ander deel echter, met name over toekomstige leasebetalingen, veel minder. Ook over gevolgen van door de invoering van IFRS 16 veranderde cijfers in de jaarrekening op impairment testing, alternatieve prestatiemaatstaven en bestuurdersbeloningen treffen we (heel) weinig informatie aan. Vaker besteden de controleverklaringen van de accountant bij de jaarrekening aandacht aan de invoering van IFRS 16. De grondslag voor verwerking van latente belastingposities als gevolg van IFRS 16 wordt weinig vermeld, is uiteenlopend en wacht op de aangekondigde regelgeving.
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Hartmann-Wendels, Thomas, Thomas Gruber, and Felix Weigelt. "IFRS 16 aus der Sicht der internen Steuerung beim Leasingnehmer." Controlling 33, no. 6 (2021): 57–64. http://dx.doi.org/10.15358/0935-0381-2021-6-57.
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Die Reform der Leasingbilanzierung nach IFRS wirkt sich auf bilanzielle Kennzahlen beim Leasingnehmer aus. Im Folgenden werden die Auswirkungen von IFRS 16 auf Ergebnis- und Renditekennzahlen zur internen Unternehmenssteuerung untersucht. Die konzeptionelle Analyse wird ergänzt durch eine empirische Erhebung zur Anwendung von IFRS 16 für die interne Unternehmenssteuerung in der Praxis.
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Plotnikov, V. S., O. V. Plotnikova, and V. I. Mel'nikov. "The theoretical aspects of IFRS 16." Международный бухгалтерский учет 20, no. 1 (January 16, 2017): 2–15. http://dx.doi.org/10.24891/ia.20.1.2.
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Daltveit, Vegard, and Alvar Strandvold. "IFRS 16 – leieavtaler og detaljhandel." Praktisk økonomi & finans 36, no. 04 (November 18, 2020): 276–88. http://dx.doi.org/10.18261/issn.1504-2871-2020-04-04.
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Veverková, Alžběta. "IFRS 16 and its Impacts on Aviation Industry." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 5 (2019): 1369–77. http://dx.doi.org/10.11118/actaun201967051369.
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Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related interpretations in January 2106. IFRS 16 will eliminate dual accounting model for lessees and it is assumed to have significant business implications, especially from lessee’s point of view. The paper focuses on quantification of the impact of IFRS 16 on selected financial statement items and financial analysis ratios of fifteen European airlines. The research is also concerned with comparison of the article outputs with the previous cases studies. The paper confirmed that lease capitalization under IFRS 16 will have a material impact on the reported numbers in the balance sheet and income statement and result in significant changes to return and leverage ratios.
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Magli, Francesca, Alberto Nobolo, and Matteo Ogliari. "The Effects on Financial Leverage and Performance: The IFRS 16." International Business Research 11, no. 8 (July 19, 2018): 76. http://dx.doi.org/10.5539/ibr.v11n8p76.
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This paper analyses the potential impacts of the introduction of a new accounting standard, International Financial Reporting Standard 16 (IFRS 16) – Leases, on financial leverage and performance of entities. This new accounting standard was introduced on 13 January 2016, and will become effective on 1 January 2019; it will have material impacts on the financial statements of listed companies adopting IFRS and change the basic principles of the current accounting system. Our aim is to estimate the impacts of the application of IFRS 16 on listed issuers of financial statements and the different impacts that the new standard could have in different activity sectors. This research estimates the effects of IFRS 16 on the ratios of debt/total assets, EBITDA/revenues and debt/equity. The conclusions summarize the effects on entity performance and net financial position. The research shows that in the financial statements of the lessee, there will be important changes. In particular, in the balance sheet, there will be an increase in lease assets, an increase in financial liabilities and a decrease in equity, while in the income statement, there will be an increase in EBITDA and an increase in finance costs. The impact of the application of IFRS 16 will be different depending on the use of operating lease contracts among the different business sectors. Leases are an important and flexible source of financing; listed companies, using IFRS and U.S. GAAP, are estimated to have around US$ 3.3 trillion in lease commitments. Finally, this study aims to analyse the possible impacts of communication of entities, focusing on alternative performance measures.
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Fardal, Anfinn. "IFRS 16 og leie av fast eiendom." Praktisk økonomi & finans 34, no. 04 (December 13, 2018): 270–81. http://dx.doi.org/10.18261/issn.1504-2871-2018-04-03.
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Pollmann-Klein, Maren, Adam Pradela, Andreas Damm, and Erik Strauß. "IFRS 16 - Prozesse etablieren und Potenzial erkennen." Controlling & Management Review 63, no. 1 (January 2019): 44–49. http://dx.doi.org/10.1007/s12176-018-0097-8.
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Arnold, Coen, Arjan Brouwer, and Jay Tahtah. "De adoptie van IFRS 16 door Europese ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 11/12 (December 15, 2020): 427–45. http://dx.doi.org/10.5117/mab.94.58544.
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In dit artikel doen we verslag van onderzoek naar de implementatie van IFRS 16 door de grootste Europese en Nederlandse beursgenoteerde ondernemingen. Uit het onderzoek blijkt dat veel ondernemingen gebruik hebben gemaakt van de praktische opties die IFRS 16 biedt om de overgang en de daarmee gemoeide kosten beheersbaar te houden. Het gevolg hiervan zal wel zijn dat dit de vergelijkbaarheid van en inzicht in de leaseverplichtingen en -activa nog een langere periode na de overgang zal beïnvloeden. De invoering van IFRS 16 heeft bij veel ondernemingen een grote impact gehad op belangrijke financiële maatstaven. De impact blijkt bovendien groter te zijn dan in Arnold and Tahtah (2017) werd ingeschat op basis van de in 2016 jaarrekeningen opgenomen toelichtingsinformatie over de leaseverplichtingen. Dit wordt mogelijk verklaard door een robuustere interne beheersing ten aanzien van de in de primaire overzichten te verwerken bedragen dan ten aanzien van toelichtingsinformatie.
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Shin, Hyejeong. "The effects of industry characteristics on stock price synchronicity around IFRS adoption." Investment Management and Financial Innovations 16, no. 1 (February 11, 2019): 89–99. http://dx.doi.org/10.21511/imfi.16(1).2019.07.
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The purpose of this paper is to investigate whether a change in stock price synchronicity after IFRS adoption differs by industry characteristics. IFRS adoption was expected to improve earnings quality and comparability. Industry concentration and homogeneity are utilized as industry characteristics, which are known as determinants to earnings quality and comparability to examine IFRS adoption effect on the synchronicity. Using Korean firms listed from 2006 to 2015, the author found that stock price synchronicity decreases after IFRS adoption. The reduction in synchronicity is larger for firms in a concentrated industry. However, the researcher didn’t find that incremental effect of homogeneity on synchronicity changes around IFRS adoption. These results remain unchanged after several robustness tests. The results imply that earnings quality after IFRS adoption improves, while comparability effect is not evident in the Korean market. The paper has implications that co-movement of stock price decreases after IFRS adoption in that delivering firm-specific information to investors; in addition, the magnitude of impacts of IFRS adoption differs by the industry characteristics. The author extends prior studies about IFRS adoption effect on the capital market by providing that the effects need to be examined after considering the industry characteristics.
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Hoon Ki, Do, Wook Bin Leem, and Jee Hoon Yuk. "The effect of IFRS adoption on the value relevance of accounting information: evidence from South Korea." Investment Management and Financial Innovations 16, no. 2 (May 7, 2019): 78–88. http://dx.doi.org/10.21511/imfi.16(2).2019.07.
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This study investigates whether the value relevance of accounting information was changed after IFRS adoption in South Korea. Related prior studies have found mixed empirical evidence depending on research methodologies or research periods. Moreover, the effect of IFRS adoption on value relevance can be different between Korean stock markets (KSE and KOSDAQ) because they have different characteristics. Also, the main financial statements reported by Korean firms had changed from individual financial statements to consolidated financial statements after IFRS adoption. Thus, this study analyzes the effect of IFRS adoption on the value relevance of individual and consolidated accounting numbers expanding research periods (5 years before and after IFRS adoption) and comparing changes in explanatory powers of Ohlson (1995) model on each listing market. The empirical results indicate that the value relevance of Korean listed firms generally decreased after IFRS adoption. However, the value relevance of KSE listed firms decreased, while the value relevance of KOSDAQ listed firms increased after IFRS adoption. In addition, it was found that the effects of IFRS adoption on value relevance of individual and consolidated financial information were different depending on listed markets. This implies that different level of demand for information environment may induce differential effects of IFRS adoption on value relevance.
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Nasip, Ismiriai, and Eka Sudarmaji. "Managing Tax Dispute Due to IFRS-16 on the Retrofits Implementation in Indonesia." International Journal of Engineering & Technology 7, no. 3.21 (August 8, 2018): 200. http://dx.doi.org/10.14419/ijet.v7i3.21.17160.
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The IFRS-16 will shortly be implemented worldwide, where the operating lease is effectively removed, and all operational leases are qualified as debt. The operational lease is a major source and is important for off-balance sheet financing in Indonesia. Therefore, the implementation of IFRS-16 will probably hurt Indonesian business. The contract and/or service level agreements on the retrofits for the energy efficiency product can relieve the business owner from cash flow and new debts. This study established a framework for a critical comparative study; compare and assess the possibility of the retrofit financial practices under the current taxes regime, and the possibility upon IFRS-16 implementation to better understand the favorable measures for retrofit practitioners and future customers to handle the disputes. Triangulate the findings of comparative study and questionnaire survey to develop recommendation for the future researchers, practitioners and the government. The result indicates that the benefits of the retrofits financing implementation beat the cost and complexity posed by the enactment of new IFRS standards. Thus, the impact of the IFRS-16 and taxation are being considered as a part of business constraints that should be addressed together and able to manage the disputes over misperception on retrofits aspects with taxes officers.
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Liutkevičiūtė, Inga, Ramunė Budrionytė, and Rasa Subačienė. "The Impact of IFRS Changes on Companies’ Financial Indicators." Buhalterinės apskaitos teorija ir praktika, no. 24 (December 22, 2021): 2. http://dx.doi.org/10.15388/batp.2021.36.
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The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and complex process, which helps to provide fair and true information on legal entities. Although, it’s important to evaluate the changes of accounting standards by preparers of financial statements and the users of the information. The purpose of the research is to determine the impact of significant changes of international financial reporting standards on the financial indicators of the companies during 2017-2020 period. Research methods of comparative analysis of scientific literature and legal acts, content analysis, case analysis, grouping of information, systematization, comparative analysis and generalization were used. Main research results state that in 2017-2020 the key changes were related to three standards: IFRS 9 - Financial Instruments, IFRS 15 - Revenue from Contracts with Customers and IFRS 16 - Leases. The study of the impact of the application of the new standards on the financial indicators of 24 Lithuanian listed companies revealed that the new IFRS 16 had the greatest impact on the financial indicators of the companies. The first time, the application of IFRS 16 had a significant impact on 6 of the 24 companies analysed. There was a negative impact on liquidity and solvency ratios, working capital, return on assets and the turnover of assets.
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Kasztelnik, Karina. "Property, Plant, and Equipment and IFRS Conversion from the U.S. Accounting Perspective—Technical Research Report." International Journal of Accounting and Finance Studies 3, no. 2 (September 29, 2020): p20. http://dx.doi.org/10.22158/ijafs.v3n2p20.
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This article analyzes matters related to IAS 16 Property, Plant, and Equipment from a random selected of the IFRS financial statements, with a particular emphasis on componentization and revaluation assets. There are two fundamental differences between IFRS and U.S. GAAP. The first difference is component depreciation required under IFRS. The second part is the option to revalue fixed assets to estimated market value under IFRS. The research has helped U.S. executives understand the complexities of global accounting for PP&E between U.S. GAAP and IFRS and then to know how these differences may potentially impact their multinational organization’s accounting function.
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Marşap, Beyhan, and Serap Yanık. "IFRS 16 Kapsamında Kiralama İşlemlerinin Finansal Raporlamaya Etkisinin İncelenmesi." Muhasebe ve Finansman Dergisi, no. 80 (October 1, 2018): 23–42. http://dx.doi.org/10.25095/mufad.465900.
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Bellandi, Francesco. "Leased Aircraft Maintenance Reserves: Comprehensive Framework to Unsolved Issues under IFRS 16 and Topic 842." International Journal of Business and Management 14, no. 11 (October 9, 2019): 27. http://dx.doi.org/10.5539/ijbm.v14n11p27.
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Aircraft operating lease agreements typically require a lessee to perform certain activities to maintain the leased aircraft and return it to the original condition. Company practice of accounting for maintenance reserves is diverse, challenging and conflicting. The new lease standards often diverge, as FASB, 2019, Topic 842 (U.S. GAAP) rarely, if ever, capitalizes those costs as part of the right-of-use asset, while IASB, 2016, IFRS 16 generally does so.
This article builds a comprehensive framework that reconciles IFRS and U.S. GAAP and finally solves issues that the IATA has so far characterized as problematic, but unfortunately academics have failed to adequately address. It also finds out that U.S. GAAP and IFRS may lead to unlike accounting for lease maintenance arrangements of different form but equivalent substance, and that there is an asymmetry between the original asset and the object of capitalization of decommissioning costs. Finally, after a thorough review of financial statements of 53 sampled airlines on the accounting for decommissioning costs and maintenance reserves, for the first time in a public document this article fully reveals the detailed findings and codifies them within an unprecedented precise comparison of U.S. GAAP and IFRS on the subject. Certain inconsistencies in accounting differently for unlike form but like substance are also noted.
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Bortsov, Dmitry B. "Theoretical aspects of international financial reporting standard (IFRS) 16 “Leases”." Vestnik of the Mari State University. Chapter “Agriculture. Economics” 5, no. 2 (2019): 219–27. http://dx.doi.org/10.30914/2411-9687-2019-5-2-219-227.
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Armstrong, Christopher S., Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl. "Market Reaction to the Adoption of IFRS in Europe." Accounting Review 85, no. 1 (January 1, 2010): 31–61. http://dx.doi.org/10.2308/accr.2010.85.1.31.
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ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone toward financial reporting convergence yet spurred controversy reaching the highest levels of government. We find an incrementally positive reaction for firms with lower quality pre-adoption information, which is more pronounced for banks, and with higher pre-adoption information asymmetry, consistent with investors expecting net information quality benefits from IFRS adoption. We find an incrementally negative reaction for firms domiciled in code law countries, consistent with investors' concerns over enforcement of IFRS in those countries. Finally, we find a positive reaction to IFRS adoption events for firms with high-quality pre-adoption information, consistent with investors expecting net convergence benefits from IFRS adoption.
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Campanha, Renata Almeida, and Odilanei Morais dos Santos. "Impactos da adoção do IFRS 16 em uma empresa brasileira arrendatária." Enfoque: Reflexão Contábil 39, no. 3 (September 29, 2020): 1–18. http://dx.doi.org/10.4025/enfoque.v39i3.46800.
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O IASB, em 2016, publicou o IFRS 16, nova norma sobre leasing que substitui a IAS 17. Nesse contexto, este estudo buscou identificar as principais mudanças normativas decorrentes da adoção do IFRS 16 e, utilizando-se as demonstrações contábeis da Petrobras como exemplo, apurar os principais impactos nas demonstrações contábeis e nos indicadores econômico-financeiros. Também são apresentados os comentários realizados pelo IASB e comunidade contábil referente a essas modificações. Os achados evidenciaram que a nova norma trará diversas mudanças que gerarão impactos, alguns pequenos e outros que podem ser expressivos. O IFRS 16 mudará alguns aspectos sobre a avaliação dos contratos de leasing, assim como o reconhecimento e divulgação. A principal, a de que os arrendamentos operacionais deixarão de ser informações off-balance, acarretando em aumento no ativo, passivo e das contas de despesa com depreciação e de despesa financeira no resultado, contas que anteriormente não eram afetadas por este tipo de operação. Como consequência dessas variações, foi identificado que os indicadores econômico-financeiros também sofrerão alterações. Indicadores de liquidez e de retorno sobre o ativo sofrerão reduções em seus valores, enquanto que índices como imobilização do Patrimônio Líquido, EBITDA e a relação de capital de terceiros sobre o capital próprio, apresentarão variações positivas. Assim, essas mudanças poderão exigir que as empresas reavaliem e renegociem as cláusulas relacionadas ao nível de endividamento (covenant), bem como os custos de empréstimos.
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Vakhrushina, M. A. "IFRS 16 Leases: Standard's novation and the impact of the COVID-19 pandemic on the accounting and reporting information disclosure." International Accounting 23, no. 9 (September 15, 2020): 962–80. http://dx.doi.org/10.24891/ia.23.9.962.
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Subject. This article discusses the methodological features of the present-day accounting for rental transactions and disclosure of the relevant reporting information in accordance with IFRS, taking into account the impact of the COVID-19 pandemic on organizations' activities. Objectives. The article aims to argue the present-day interpretation of rental transactions and their reflection in accounting and reporting in connection with the entry into force of IFRS 16 Leases, based on an analysis of the content of IFRS 16 amendments published by the International Accounting Standards Board (IASB) in May 2020 in connection with the COVID-19 pandemic. The article also intends to systematize the basic requirements for disclosure of additional information in financial statements in connection with the negative impact of the COVID-19 pandemic on the activities of Russian organizations, and define promising directions of the development of the theory and practice of accounting of rental operations in accordance with the existing paradigm of IFRS development. Methods. For the study, I used content analysis, systematization, and classification techniques, and the abstract-logical method. Results. The article describes the distinctive features of the new methodological approaches to disclosure in accordance with IFRS 16 compared to the previous standard. The article also identifies possible approaches to the financial reporting of lease-related concessions considering COVID-19. Conclusions. The impact of the COVID-19 pandemic has been particularly devastating for the service industry concerning rental operations. The article arrives at the conclusion that it is necessary and possible for tenants to disclose the associated additional reporting information.
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Zotova, K. O., and S. N. Karelskaia. "The Effect of the New Lease Accounting Rules under IFRS 16 on the Financial Reporting of Russian Companies." Economics. Law. Innovaion, no. 3 (September 2021): 4–11. http://dx.doi.org/10.17586/2713-1874-2021-3-4-11.
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Renting is an important and widely used financial solution. Many companies rent a significant number of expensive objects, including cars, offices, power plants, retail stores and airplanes. In 2016 the IASB issued a new standard, IFRS 16 «Leases», replacing the old standard on leases, which entered into force on January 1, 2019. The standard did not make significant changes to the method of accounting for landlords, while tenants experienced a serious impact of the new standard. They now recognize almost all leases in the balance sheet by reflecting an asset that represents the right to use it for a certain period of time, and a financial liability. The article presents the results of the analysis of the financial reports prepared according to IFRS of Russian companies, revealing the impact of the introduction into force from 2019. IFRS 16 «Lease». According to the results of the study, it was revealed that the new rules for reporting leased property had a significant impact on the reporting indicators of tenants, reducing their liquidity. In addition, it was found that some companies, based on the specifics of the terms of lease agreements, reflected additional items in the balance sheet asset that disclosed the amounts of deposits and insurance payments.
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Suzuki Tofanelo, Renan Eidy, Rodolfo Vieira Nunes, and George André Willrich Sales. "IFRS 16 - Impact on the Assets of the Major Airlines Operating in Brazil." International Journal of Economics and Finance 13, no. 9 (July 25, 2021): 1. http://dx.doi.org/10.5539/ijef.v13n9p1.
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The article aims to study the impacts that the adoption of IFRS 16 will have on the financial position, that is, what will be the impact on the total value of assets of airlines operating in the Brazilian market. It is evident that the new accounting of aircraft acquired through operating leases, an essential tool for any company in the sector, is fully in line with the essence of the operation. Therefore, the authors structured the methodology through a comparison of indicators between 3 companies in the Brazilian airline industry, together with data collection through accounting information obtained in explanatory notes on future payments of operating leases. The findings show that, with IFRS 16, there were significant changes in the indebtedness indicators of companies, due to the significant changes in the accounting of assets, affecting the capital structure and profitability of companies.
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Куцик, П. О., О. В. Маркус, and І. Б. Садовська. "РОЛЬ ПРОФЕСІЙНОГО СУДЖЕННЯ У ЗАСТОСУВАННІ ЄДИНОЇ МОДЕЛІ ОБЛІКУ ОРЕНДИ ЗА МСФЗ (IFRS) 16 “ОРЕНДА”." Herald of Lviv University of Trade and Economics Economic sciences, no. 63 (October 1, 2021): 5–10. http://dx.doi.org/10.36477/2522-1205-2021-63-01.
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Обґрунтовано необхідність застосування професійного судження під час визначення принципів первісної та подальшої оцінки орендних активів та зобов’язань у орендаря; вибору ставки дисконтування, строку оренди, складових орендних платежів внаслідок використання нового підходу до порядку обліку оренди за МСФЗ (IFRS) 16 “Оренда”. У статті розглянуто основні положення Міжнародного стандарту фінансової звітності (IFRS) 16 “Оренда”. Визначено нові підходи до відображення в обліку орендаря орендних операцій за єдиною моделлю обліку оренди. Згідно з цією моделлю будь-яку оренду, як операційну, так і фінансову, слід визнавати як в активах, так і в зобов’язаннях балансу орендаря. Розглянуто особливості первісної оцінки орендного зобов’язання шляхом дисконтування майбутніх орендних платежів із використанням відсоткової ставки, закладеної в договорі оренди, або ставки залучення додаткових позикових коштів для суб’єкта госпо-дарювання з огляду на чинні договори фінансування у тій самій валюті. Окреслено основні положення подаль-шого обліку договорів оренди. Так, після дати початку оренди орендар визнає у прибутку (збитку) такі скла-дові: відсоток за орендним зобов’язанням; змінні орендні платежі, не включені в оцінку орендного зобов’язання періоду; амортизацію активу з права користування; збитки від зменшення корисності активу з права кори-стування. Визначено основні фінансові наслідки застосування МСФЗ (IFRS) 16 “Оренда”, а саме: відображен-ня у фінансовій звітності орендаря майнових прав, фінансових зобов’язань, амортизації активу з прав кори-стування та фінансових витрат за орендними зобов’язаннями. Таке надання орендарями розгорнутої інфор-мації дасть можливість користувачам фінансової звітності оцінити вплив оренди на фінансовий стан, фінан-сові результати діяльності та грошові потоки суб’єкта господарювання, а отже схильність до ризиків, пов’язаних із договорами оренди.
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Arnold, Coen, and Jay Tahtah. "De invloed van IFRS 16 Leases op de jaarrekening van lessees." Maandblad Voor Accountancy en Bedrijfseconomie 91, no. 11/12 (December 5, 2017): 376–91. http://dx.doi.org/10.5117/mab.91.24065.
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In deze bijdrage wordt verslag gedaan van de verwachte gevolgen van IFRS 16 Leases voor lessees op de jaarrekening over 2016 van AEX- en AMXfondsen. Geconcludeerd wordt dat de in de balans opgenomen (rentedragende) verplichtingen fors zullen toenemen: voor alle onderzochte ondernemingen in totaal bijna 43 miljard euro (een stijging van bijna 15%). Daarnaast nemen de activa toe met circa 41 miljard euro (een stijging van bijna 5% van de totale activa). De (negatieve) impact op het eigen vermogen is daarom beperkt (tot circa 2 miljard, een afname van circa 0,6%). Verder is geconcludeerd dat IFRS 16 een belangrijke impact op de winst-en-verliesrekening zal hebben. De winst voor rente-, belasting- en afschrijvingslasten (EBITDA) neemt fors toe. Voor alle onderzochte ondernemingen neemt de EBITDA toe met circa 10 miljard euro (een toename van gemiddeld 12,5%). Uit het onderzoek blijkt verder dat bij de meeste onderzochte ondernemingen over 2016 juist sprake is van een (beperkte) stijging van de nettowinst. De geschatte impact op de balans, winst-en-verliesrekening en financiële ratio's is groter bij ondernemingen met relatief omvangrijke operationele leaseportefeuilles, zoals in de luchtvaart- en de detailhandelssector.
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SACARIN, Marian. "IFRS 16 Leases consequences on the financial statements and financial indicators." Audit Financiar 15, no. 145 (February 2017): 114. http://dx.doi.org/10.20869/auditf/2017/145/114.
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Zamora-Ramírez, Constancio, and José Morales-Díaz. "Effects of IFRS 16 on Key Financial Ratios of Spanish Companies." Estudios de Economía Aplicada 36, no. 2 (June 2, 2019): 385. http://dx.doi.org/10.25115/eea.v36i2.2536.
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En este trabajo se lleva a cabo un análisis empírico para estimar el efecto de la nueva norma contable de arrendamientos (NIIF 16) en los estados financieros de las empresas españolas. La literatura previa sobre el impacto de la capitalización de los arrendamientos operativos se ha desarrollado sin considerar la versión final de dicha norma (debido a que aún no se había emitido). En este sentido, nuestras asunciones son más consistentes con la versión final de la norma en aspectos como el plazo del arrendamiento, el tipo de descuento o cómo se valoran el activo y pasivo por arrendamiento. La adopción de la NIIF 16 tendrá un impacto significativo en los estados financieros de las firmas españolas, incluso mayor que el impacto en las empresas europeas en los sectores más afectados y mayor al impacto observado por la literatura anterior. Se espera un importante impacto en balance a consecuencia del incremento en activos y pasivos, dando lugar a un incremento en los ratios de apalancamiento. El ratio de cobertura de intereses muestra un descenso importante. Estos efectos son mayores en empresas de mayor uso relativo del arrendamiento operativo tales como comercio al por menor, hoteles, servicios profesionales y media. Finalmente, al igual que en análisis previos, no encontramos unos resultados consistentes respecto a la rentabilidad. Nuestro estudio puede ayudar a los analistas debido a que mejora la metodología para la estimación del impacto de la capitalización de los arrendamientos.
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سلمان, عامر محمد, and احمد سعد جاري. "تأثير معيار الإبلاغ المالي IFRS 16 في جَودة الإبلاغ المالي للوحدات الاقتصادية العراقية بالتطبيق على الشَرِكة العامة للخُطوط الجوية العِراقية." Journal of Economics and Administrative Sciences 25, no. 110 (February 1, 2019): 489. http://dx.doi.org/10.33095/jeas.v25i110.1600.
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يلقى نشاط الإيجار اهتماما" كبيرا" من قبل المنظمات المُحاسبية المُهتمة بإصدار المعايير المُحاسبية على مستوى العالم, كَمَجلس مَعايير المُحاسبة المالية (FASB), وَمَجلس مَعايير المُحاسبة الدولية IASB)), لما تُمثِلهُ عُقود الإيجار من مصدر مهم للتمويل اتجهت إليه الوحدات الاقتصادية كبديل لتمويل الموجودات عن طريق الشراء أو الاقتراض, وقد ركزت المنظمات المهنية على معالجة حالة التمويل خارج الميزانية والتي يخفي المُستأجر من خلالها الكثير من عقود الإيجار والتي تُصنف على إنها تمويلية دون أن يُظهرها في الميزانية مما يعطي صورة غير صادقة عن حقيقة الوضع المالي للوحدة الاقتصادية , وقد أصدرَ IASB)) معيار الإبلاغ المالي IFRS 16 والذي وضع حدا" للتمويل خارج الميزانية من قبل المُستأجر من خلال الاعتراف بكل عُقود الإيجار في ميزانية المُستأجر باستثناء العقود قصيرة الأجل سنة وأقل والمنخفضة القيمة لا تتجاوز قيمتها (5000) دولار وعلى أن لا تكون العقود قد تم تمديدها, أن القضاء على التمويل خارج الميزانية ينعكس إيجابا" في جودة الإبلاغ المالي ومن هنا فأن البحث يتناول تأثير معيار IFRS 16 في جودة الإبلاغ المالي للشَركة العامة للخطوط الجوية العراقية كونها من الوحدات الاقتصادية المُستأجرة للطائرات وبصورة مستمرة وإنها تعالج جميع عقود الإيجار على إنها تشغيلية انسجاما" مع النِظام المُحاسبي الموحد المُلزم لها في إعداد بياناتها المالية, وبتوجه العِراق لتبني المعايير الدولية والتي ابتدئها بالقطاع المصرفي حسب تعليمات البنك المركزي بنهاية سنة 2016 , فأن البحث يقدم جهدا" متواضعا" لتبني نموذج يتوافق مع معيار IFRS 16 وينسجم مع النِظام المُحاسبي الموحد في قطاع حيوي للاقتصاد العراقي وهو قطاع التأجير, وتوصلَ البَحث إلى عدد من الاِستنتاجات أهمها ما يأتي :
- يمكن تَبَني المَعيار IFRS 16 في العِراق مع الإبقاء على النِظام المُحاسبي الموحد واستغلال المرونة التي يمتاز بِها النِظام في استيعاب الحِسابات المُستحدثة وأدراج أرقام دليل مُحاسبي بما يتلائم معها .
- هناك تأثير ايجابي لِمَعيار IFRS 16 في تحسين جَودة الإبلاغ المالي للشَرِكة العامة للخُطوط الجوية العِراقية تمثل في تخفيض المُستحقات الاختيارية للشَرِكة مما عزز جودة الإبلاغ المالي .
أما أهم التوصيات التي توصلَ إليها البَحث فهي :
_ ينبغي على الوحدات الاقتصادية العِراقية تطبيق الإيجار التمويلي وعرض حق اِستخدام الموجود, ومطلوبات عقد الإيجار ضمن قائمة المركز المالي بِشكل مُنفصل عن باقي البنود أو ضمن نفس البند الذي كانت ستعرض فيه لو كانت مملوكة.
- تحديث الدليل المُحاسبي في النِظام المُحاسبي الموحد ليستوعب التغيرات الناتجة عن تبني المعايير الدولية ومنها معيار عقود الإيجار من خلال الأنموذج المُقترح, ومحاولة صياغة نماذج مُحاسبية تتبنى المَعايير الدولية بعد تكييفها لمُلائمة البيئة العِراقية على غِرار الأنموذج المُقترح للمُحاسبة عن عقود الإيجار .
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Hughes, Susan B., Suzanne Lowensohn, and Elise Tefre. "Portable Power: An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model." Issues in Accounting Education 34, no. 2 (January 1, 2019): 61–71. http://dx.doi.org/10.2308/iace-52391.
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ABSTRACT This teaching case focuses on a privately owned Swiss company that produces and sells high-energy chews favored by European athletes. External investors recently expressed interest in the company. Management hired an international public accounting firm and is currently preparing its first set of audited International Financial Reporting Standards (IFRS) financial statements. The auditors question management's fair value estimations for the land and production equipment, as well as the accuracy of capitalized greenhouse costs included in operating assets. The case emphasizes the need to consult IFRS, form judgments and estimates when determining financial statement content, and draft appropriate note disclosures. Students are also exposed to the complexities of accounting for agricultural assets, a category not often included in financial accounting courses. After working through this case, students should be able to measure fair value and determine the reliability of valuation inputs, appropriately capitalize assets, and draft necessary disclosures.
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Korf, Dick, and Michiel van der Lof. "Fair value-waardering bij banken." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. 12 (December 8, 2014): 530–42. http://dx.doi.org/10.5117/mab.88.31212.
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IFRS 13 is onder EU IFRS voor het eerst verplicht toegepast in boekjaar 2013. De standaard behandelt de manier waarop de waarderingsgrondslag fair value moet worden bepaald en de informatie die over fair value in de toelichting moet worden opgenomen. In dit artikel richten we ons op financiële instrumenten omdat dit verreweg de belangrijkste balanscategorie is banken. In de eerste hoofdstukken gaan we in op de betekenis en relevantie van fair value voor de verslaggeving van een bank mede in relatie tot de activiteiten die een bank zoal verricht. Daarna wordt een overzicht gegeven van de belangrijkste wijzigen van IFRS 13 voor financiële instrumenten en worden de resultaten gepresenteerd van ons empirisch onderzoek naar de gevolgen van IFRS 13 bij een 16-tal Europese banken. Ons onderzoek bevestigt dat banken in Europa de eerste toepassing van IFRS 13 goed hebben aangepakt. Voor met name derivaten is er meer consistentie bereikt in de waardering van kredietrisico en ook de nieuwe toelichtingen verschaffen meer informatie over de wijze waarop de fair value is bepaald. We hebben ook enkele opvallende verschillen aangetroffen zowel wat betreft de wijze van toelichten als de toegepaste waarderingen.
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Ajili, Hana, and Abdelfettah Bouri. "Comparative study between IFRS and AAOIFI disclosure compliance." Journal of Financial Reporting and Accounting 15, no. 3 (October 2, 2017): 269–92. http://dx.doi.org/10.1108/jfra-03-2016-0023.
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Purpose This study measures and compares the level of compliance with the disclosure requirements provided by the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study also aims to investigate the factors associated with this compliance in a sample of Islamic banks (IBs) in Gulf Cooperation Council member states. Design/methodology/approach The sample consists of 39 IBs between 2010 and 2014. Among the selected IBs, 23 banks were complying with the AAOIFI standards and 16 banks were complying with the IFRS standards. An unweighted disclosure index was used to measure the level of compliance with IFRS/AAOIFI disclosure requirements. Findings It was found that the level of compliance with IFRS is higher than that of compliance with AAOIFI. In addition, the results reveal that compliance with IFRS/AAOIFI disclosure requirements is higher for larger and older IBs. Finally, it was observed that compliance was more noticeable for IBs having a higher leverage and multinational subsidiaries. Originality value These findings would be of great help to regulators and policymakers to better understand the accounting disclosure practices of IBs.
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Tumpach, Milos, Zuzana Juhászová, Zuzana Kubaščíková, and Petra Krišková. "Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters." Data in Brief 36 (June 2021): 106996. http://dx.doi.org/10.1016/j.dib.2021.106996.
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Bianchi, Stefano. "Dialogue with standard setters." FINANCIAL REPORTING, no. 2 (December 2019): 141–50. http://dx.doi.org/10.3280/fr2019-002006.
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The new accounting standard IFRS 16 Leases is the result of a long process of review of the criteria for recognizing and evaluating the lease on the financial statements. The need to promote a revision of the accounting criteria on leasing has been felt by many players of the financial system. IASB, FASB, EFRAG, financial institutions, auditors and preparers have supported a debate on leasing over the years, which has underlined the im-portance of representing and assessing the operating leases in the financial statements with criteria similar to the criteria utilised for the financial leasing in order to improve the quality and comparability of the financial information. The new standard IFRS 16 Leases will be effective for annual reporting periods begin-ning on or after 1 January 2019 and it will bring significant changes in accounting require-ments for lease accounting, primarily for lessees, replacing the existing suite of standards and interpretations on leases as per follows: - IAS 17 Leases (IAS 17) - IFRIC 4 Determining whether an Arrangement contains a Lease (IFRIC 4) - SIC 15 Operating Leases - Incentives (SIC 15) - SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (SIC 27). The purpose of the following review is to analyse some of the main issues arising from the adoption of IFRS 16 Leases supported by the results of a recent effect analysis.
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ROHOZNYI, Serhii. "International regulation practice of accounting of lease (rental) operations: comparative aspect." Naukovi pratsi NDFI 2020, no. 3 (December 4, 2020): 95–108. http://dx.doi.org/10.33763/npndfi2020.03.095.
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Lease is a convenient tool of financing for lessees and popular object for investing for the lessors. Also lease operations are the objects of national and international regulation. The purpose of the article is to analyze the globally applicable international regulations of lease transactions in terms of their accounting. The main features of their implementation in the world in general and in Ukraine in particular is also an important direction. The basis of this study is the dialectical method of scientific cognition and the systematic approach. Using analysis and synthesis, the features of normative legal lease regulation and its main elements were determined. Grouping and comparison method allowed to study in detail old and new approaches of international financial reporting standards (IFRS) regarding lease. Information modeling and tabular methods were the basis for the forming of results and visual presentation of the generalizations and conclusions. The importance of IFRS in the context of global harmonization of accounting approaches in the world are explored in the article. The feasibility of introducing a new rental standard from January 1, 2019 is implemented. The key differences between IAS 17 and IFRS 16 in terms of terminology and classifications are identified. A comparative characteristic of accounting models underlying IAS 17 and IFRS 16 is conducted. Peculiarities of introducing a new category “right-of-use asset” into the balance sheet and options for its reflection on accounting accounts are investigated. IFRS for SME in terms of lease transactions is analyzed and its similarity in all key aspects to IAS 17 is revealed. Due to the complexity of leasing operations, the relevance of specialized clarifications and consultations is considered. The sphere of scientific interests of foreign scientists in the accounting for lease operations is analyzed.
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Giner, Begoña, and Francisca Pardo. "The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16." Australian Accounting Review 28, no. 4 (April 26, 2018): 496–511. http://dx.doi.org/10.1111/auar.12233.
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Colares, Ana Carolina Vasconcelos, Antônio Paulo Machado Gomes, Luiz Carlos de Lima Bueno, and Laura Edith Taboada Pinheiro. "EFEITOS DA ADOÇÃO DA IFRS 16 NOS INDICADORES DE DESEMPENHO DE ENTIDADES ARRENDATÁRIAS." Revista de Gestão, Finanças e Contabilidade 8, no. 2 (December 21, 2019): 46–65. http://dx.doi.org/10.18028/rgfc.v8i2.5687.
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Esta pesquisa buscou identificar quais foram os efeitos da adoção da IFRS 16 nas contas patrimoniais e nos indicadores de desempenho de entidades arrendatárias. Para tanto, analisaram-se as demonstrações financeiras do ano de 2016 de uma amostra de 46 companhias abertas brasileiras que continham arrendamento mercantil operacional no período. Foram identificados os valores de despesas futuras correspondentes aos arrendamentos mercantis operacionais e trazidos a valor presente pela taxa do IGP-M 7,19% acumulado em dezembro de 2016 e simulada a nova contabilização a partir do reconhecimento dos ativos, passivos e depreciação do período. Após a nova forma de contabilização foi feito um comparativo entre os indicadores de liquidez, endividamento e rentabilidade calculados antes e após a IFRS 16, aplicando-se o teste Wilcoxon-Mann-Whitney para verificar a diferença estatística entre os indicadores com a simulação dos dados. Os resultados da pesquisa evidenciaram que haverá um aumento significativo nas contas patrimoniais e uma redução no resultado, reduzindo indicadores de liquidez, de endividamento no curto prazo e de rentabilidade das arrendatárias, e um acréscimo significativo na estrutura de capital das empresas, concluindo que a mudança na contabilização dos arrendamentos irá impactar na percepção dos usuários da informação contábil quanto ao desempenho das entidades arrendatárias.
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Hasan, Mohammad Tariq, and Azhar Abdul Rahman. "The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh." International Journal of Financial Research 11, no. 4 (July 8, 2020): 329. http://dx.doi.org/10.5430/ijfr.v11n4p329.
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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM.Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data.Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is documented that the CG strength significantly moderates the relationship between IFRS and REM. It implies that the presence of good CG may help to attain the objectives of IFRS adoptionOriginality/value: To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Bangladesh. The findings of this study can be beneficial for the member of the regulatory bodies and researchers to formulate new policy and enhance corporate governance practices in Bangladeshi companies as well as develop a better framework for all stakeholders involved in financial reporting. Future studies may also investigate the interacting effect of corporate governance strength on other related variables which may influence the level of earnings management.
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Matos, Nyalle Barboza, and Jorge Katsumi Niyama. "IFRS 16 - Leases: Challenges, Perspectives and Implications in the Light of Substance Over Form." Revista de Educação e Pesquisa em Contabilidade (REPeC) 12, no. 3 (September 8, 2018): 323–40. http://dx.doi.org/10.17524/repec.v12i3.1858.
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Romashko, O. M., M. Y. Tatenko, and N. Y. Tatenko. "The Main Problematic Aspects of the Accounting of the IFRS Lease and Ways to Solve Them." Business Inform 12, no. 527 (2021): 210–17. http://dx.doi.org/10.32983/2222-4459-2021-12-210-217.
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The purpose of this study is to disclose the issues of lease, taking into account the new standard, as well as the characteristics of the features of displaying practical issues and displaying such information in the company’s financial statements. No less important task of this study is to propose means and ways to solve the analyzed problems, taking into account the practical and scientific base. The article analyzes the main problematic aspects of accounting of the IFRS lease. In particular, the relevance of this topic is disclosed in connection with the adoption of the new standard: IFRS 16 «Leases». The analysis of the works of scholars who have worked on this topic is carried out. The definition of the term «Lease» is presented in various regulatory frameworks, in particular in the legislation of Ukraine, Great Britain and Germany. Based on the analysis of IFRS 16, the conditions under which the relationship recognized as a lease are specified. The need for an updated standard is indicated; attention is focused on the shortcomings of the IAS 17 «Leases». A comparative analysis of new standards was carried out: European IFRS 16 and American ZPO 842 «Leases». Attention is focused on the benefits of these regulations. The most important problematic issues of the updated European standard are highlighted and schematically reflected, namely: lease term, lease agreement, discount rate, retrospective recalculation. In particular, a practical example is provided using the research of the «big four» specialists. The following ways to solve problems are proposed: determination of lease term in internal accounting policy and criteria that would indicate significant economic benefits; determining the percentage of the ratio of the size of the materiality and fixing it in the standard; registering a discount rate in the accounting policy, with the justification of the choice, and in the standard – criteria for its choice; adjustment of the amount of assets and liabilities in retrospective recalculation of balance sheet indicators in previous periods.
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Górowski, Ireneusz, Bartosz Kurek, and Marek Szarucki. "The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry." Energies 15, no. 4 (February 10, 2022): 1293. http://dx.doi.org/10.3390/en15041293.
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The climate policy of the EU enforced substantial changes for producers and suppliers of energy. New assets and providers of capital are needed to fulfill the policy requirements. To provide comparability and facilitate an investment process, EU law requires companies to prepare annual financial statements according to International Financial Reporting Standards. One of these accounting standards—IFRS 16 Leases—specifies how to recognize, measure, present and disclose leases. It came into force in 2019 and implemented a single lessee accounting model, contrary to a dual accounting approach for lease accounting. The latter approach enabled companies to keep leased tangible assets and respective liabilities off-balance sheet. By using a sample of companies from the energy industry (oil, gas, energy and mining sectors) that are listed on the Warsaw Stock Exchange, we examine, measure, and analyze the impact of IFRS 16 Leases implementation on the value of assets, liabilities and leverage on assets and leverage on equity. The paper may serve as an insightful case study of how the implementation of a new standard influences the financial situation of the affected companies in the energy industry. Our paper contributes to the scientific debate in the following three ways: (1) we confirmed the influence of IFRS 16 Leases on assets, liabilities, leverage on assets and leverage on equity that was anticipated in the literature, (2) using the auditing methodology, we demonstrated the material changes of assets and liabilities in the energy industry, (3) based on the research results, we suggested recommendations for further scientific studies.
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Melekhina, Tatiana, Elena Sedova, and Irina Karpova. "Special issues of IFRS application in Russian organizations." E3S Web of Conferences 164 (2020): 09029. http://dx.doi.org/10.1051/e3sconf/202016409029.
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In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting standards (IFRS). In 2016, a new standard was approved for accounting for leases in public sector organizations - the SPS “Leases” (entered into force on January 1, 2018). For other organizations, on October 16, 2018, FAS 25 “Lease accounting” was approved. This standard introduces the type of asset - the right to lease, which represents a new format for accounting methodological documents. The purpose of the study is to consider the features of the application of FAS 25 “Lease accounting” based on the new IFRS 16 “Leases” in accounting for operating leases of Russian organizations. The authors consider the lease relations of economic entities of the Russian economy using the example of pharmacy organizations, in particular, the main aspects of FAS 25, the procedure for accounting for operating leases from the perspective of a lessee and lessor, features of accounting for sublease, leaseback, lease on special terms, as well as disclosure of lease information in accounting (financial) statements. The methodological basis of the study consisted of elements of the accounting method (system of accounts, double entry book-keeping, reporting) and tools of economic analysis (method of comparison, absolute and relative values, tabular and graphical representations of data, coefficient method). As a result of the study, an operating lease accounting mechanism was proposed, which reflects the specifics of pharmacy organizations.
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Sari, Emre Selcuk, and Nevzat Gungor. "Investigation of the effect of IFRS 16 on BIST 100 companies financial indicators." Pressacademia 9, no. 9 (July 30, 2019): 90–94. http://dx.doi.org/10.17261/pressacademia.2019.1073.
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Morales-Díaz, José, and Constancio Zamora-Ramírez. "The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach." Accounting in Europe 15, no. 1 (January 2, 2018): 105–33. http://dx.doi.org/10.1080/17449480.2018.1433307.
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Lambreton Torres, Viviana, and Eduardo Rivas Olmedo. "Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable." Mercados y Negocios, no. 36 (July 26, 2017): 75–96. http://dx.doi.org/10.32870/myn.v0i36.6538.
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Este documento tiene como objetivo evidenciar el impacto que generará la aplicación de la IFRS 16 en las métricas de rentabilidad ROA, ROE y en el margen de utilidad. Así como en las razones de apalancamiento financiero y liquidez para que, tanto los responsables de la información como los usuarios de la misma, tengan conocimiento del efecto que genera esta nueva norma internacional de arrendamiento en la situación financiera y en los resultados de operación. Además de presentar los principales requerimientos que establece para que los tomadores de decisiones, tanto de las empresas privadas como de las públicas, puedan anticiparse y prepararse adecuadamente al cambio.
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Kabir, Humayun, and Asheq Rahman. "How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases." Journal of Financial Reporting 3, no. 1 (September 2018): 93–116. http://dx.doi.org/10.2308/jfir-52232.
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Nolli, Jessica Giovana, Sady Mazzioni, and Cristian Baú Dal Magro. "PERCEPÇÃO DE ESTUDANTES E EGRESSOS DE CIÊNCIAS CONTÁBEIS SOBRE A ADESÃO DAS EMPRESAS BRASILEIRAS ÀS IFRS." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 10, no. 2 (June 15, 2018): 228. http://dx.doi.org/10.21680/2176-9036.2018v10n2id13427.
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O objetivo do artigo é analisar a percepção de estudantes e egressos de Ciências Contábeis sobre a adesão às normas internacionais de contabilidade no padrão IFRS pelas empresas brasileiras. A coleta dos dados foi realizada via questionário contendo 16 perguntas fechadas e uma pergunta aberta, enviada via ferramenta google forms. A amostra da pesquisa é composta por 34 respondentes, estudantes da graduação e egressos de Ciências Contábeis do Alto Vale do Itajaí (SC). De forma geral, os resultados indicaram que, em relação ao conhecimento das IFRS é percebido como parcial e obtido em cursos de atualização e aperfeiçoamento. Quanto aos impactos da adoção das IFRS, as normas introduziram conceitos relevantes e melhoram a informação contábil produzida. Contudo, foram manifestadas dificuldades de aprendizado e de incorporação das novas práticas no exercício cotidiano da atividade contábil. Quanto à atuação profissional, observou-se uma clara predisposição em indicar a valorização da categoria após a adoção do novo padrão normativo, mas isto não se refletiu em aumento de honorários. O estudo contribui com subsídios para reflexões sobre a necessidade da manutenção de treinamentos e capacitações pelas instituições formadoras e de classe, visando a efetiva melhoria desejada na informação contábil a partir do padrão internacional.Palavras-chave: Adesão às IFRS. Impactos da adoção. Percepção de estudantes. Percepção de egressos.
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سلمان, عامر محمد, and احمد سعد جاري. "تَحديات تَطبيق مَعيار الإبلاغ المالي IFRS 16 في البيئة العِراقية ودورهُ في تحَسين المؤشِرات المالية للوحدات الاقتصادية بالتَطبيق على الشَرِكة العامة للخُطوط الجوية العِراقية." Journal of Economics and Administrative Sciences 24, no. 108 (November 1, 2018): 509. http://dx.doi.org/10.33095/jeas.v24i108.1354.
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تُعد عُقود الإيجار من أكثر الموضوعات المُحاسبية التي دار حَولها الجَدل في السنوات الأخيرة, بوصفها تُمثل احد مصادر التمويل المُهمة, والتي قد يَستغلها المُستأجر كتمويل خارج الميزانية, مما يوثر سَلبا" في جودة الإبلاغ المالي للوحدات الاقتصادية, ولِهذا أولت المؤسسات المُحاسبية المُهتمة بإصدار مَعايير المُحاسبة, كَمَجلس مَعايير المُحاسبة المالية (FASB) Financial Accounting Standards Board, وَمَجلس مَعايير المُحاسبة الدولية IASB)International Accounting Standards Board) اهتِماما" كبيرا" بالمُحاسبة عن عُقود الإيجار. فأصدر FASB بيان مَعايير المُحاسبة المالية 13 المُتعلق بِعُقود الإيجار سنة 1976, وأصدرَ IASB المعيار المُحاسبي الدولي IAS 17 سنة 1980 والذي تم تَعديلهُ سنة 1997 وجاءَ مَعيار الإبلاغ المالي IFRS 16 الصادر في كانون الثاني 2016 والذي سيُطبق في الأول من كانون الثاني 2019, لِحل اِشكالات عُقود الإيجار وبالأخص ما ينتُج عن عُقود الإيجار التشغيلي (المعمول بهِ بالعراق) من تمويل خارج الميزانية بالنسبة للمُستأجر, ولم يصدُر في العراق اي مَعيار مُحاسبي للمُحاسبة عن عُقود الإيجار لذا يهُدف البَحث الى مُحاولة تَبَني مَعيار IFRS 16 وفق خصوصية البيئة العِراقية ومواجهة تَحديات التَطبيق وبما يَنسَجَم مع توجه العراق في تَبَني مَعايير المُحاسبة الدولية, وتأثير ذلك في جَودة الإبلاغ المالي والتي تعكِسها المؤشِرات المالية للوحدات الاقتصادية المُستأجرة بالبيئة العِراقية.
وتوصلَ البَحث الى عدد من الاِستنتاجات اهمها ما يأتي :
أن مَعيار عُقود الإيجار IFRS16 يعكُس بِدقة سعيIASB في أضفاء الشفافية على التقارير المالية للوحدات الاقتصادية المُمارسة لِنشاط الاستئجار وَزيادة قابلية الفَهم والمُقارنة عندَ مُستخدمي القوائم المالية من خِلال تَجسيد مُتطلبات المَعيار IFRS 16 لِجَودة الإبلاغ المالي من خِلال تحقيق الخصائص النوعية للمعلومات المُحاسبية .
توجد تَحديات تواجه البيئة العِراقية لِتَبَني مَعايير الإبلاغ المالي حولَ مُعالجة عُقود الإيجار .
أن تَبَني المَعيار IFRS 16 في البيئة العِراقية من خِلال الأنموذج المُقترح للشَرِكة العامة للخُطوط الجوية العِراقية قد ساهمة في تَحسين المؤشِرات المالية للشَرِكة من ناحية جَودة المعلومات والعرض الصادق للقوائم المالية مما ينعكِس ايجابا" في قرارات المُستثمرين والمُقرضين وهو ما يتماشى مع توجه الدولة في جذب الاستثمارات وتنشيط حركة الاقتصاد .
اما اهم التوصيات التي توصلَ اليها البَحث فهي :
ينبغي مواجهة التَحديات سواء كانت ثقافية أو تشريعية أو اقتصادية من اجل تَبَني مَعايير الإبلاغ المالي لِعُقود الإيجار في البيئة العِراقية من خِلال تعديل أو سن بعض القوانين (قانون للإيجار التمويلي, القوانين الضَريبية, قانون الشَرِكات) مع تقليل مَركَزية السُلطة ودعم سوق العراق للأوراق المالية .
_ مُحاولة صَياغة نماذج مُحاسبية تتبنى المَعايير الدولية بعدَ تكييفها لمُلائمة البيئة العِراقية لغرض تحقيق ما جاء في المادتين (26,25) من الدستور العِراقي .
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Rohoznyi, Serhii, Iryna Parasii-Verhunenko, Petro Kutsyk, Olena Biriuk, Olena Kolesnikova, and Svitlana Holovatska. "Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations." Independent Journal of Management & Production 12, no. 6 (November 1, 2021): s540—s559. http://dx.doi.org/10.14807/ijmp.v12i6.1762.
Full textAbstract:
The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounting for lease transactions were the provisions of P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17, IFRS 16. In the study used such techniques as comparison, l, time series, structural -dynamic and coefficient analysis. The essence of the concept of "lease" is clarified on the basis of a comparative analysis of its various definitions given in international, national standards of accounting and financial reporting for business entities, public sector entities, as well as in other regulations. The conceptual model of rent accounting for P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17 and IFRS 16 is considered, the problematic aspects of its application in the accounting practice of domestic state enterprises are identified. Discussion issues concerning the application of the provisions of IAS 17 are highlighted, which include: the lack of a financial component in rental costs; lack of information in the financial statements about lease obligations not incurred by the company; Insufficient information in the financial statements about the existence of the asset to which the lessee has the right to use. The results of the study are to identify the key problems of the lease accounting model in accordance with IAS 17 for state-owned enterprises and make suggestions for their solution. Recommendations for assessing the impact of the lease accounting model in accordance with IFRS 16 on the financial statements of the lessee have been developed. The main directions of elimination of obstacles to the implementation of IFRS in the domestic accounting practice concerning the lease operations of state-owned enterprises are identified.
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Bohušová, Hana, and Patrik Svoboda. "IFRS and US GAAP convergence in the area of business combination." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 6 (2008): 13–24. http://dx.doi.org/10.11118/actaun200856060013.
Full textAbstract:
The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and new methodical approaches to business combination recording and it is the objective of the conclusion of this paper.
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Lima Filho, Raimundo Nonato, and Maylane Alves da Silva. "NÍVEL DE CONHECIMENTO DOS PROFISSIONAIS CONTÁBEIS DE PERNAMBUCO A CERCA DA NORMA INTERNACIONAL DE CONTABILIDADE IFRS 16." SINERGIA - Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis 25, no. 2 (May 24, 2021): 89–103. http://dx.doi.org/10.17648/2236-7608-v25n2-12445.
Full textAbstract:
Este estudo teve como objetivo analisar o nível de conhecimento e aplicação da IFRS 16 pelos profissionais contábeis de Pernambuco. Para atingir o objetivo da pesquisa, utilizou-se uma pesquisa descritiva, com abordagem do problema classificado como quantitativa, utilizando, como procedimento de coleta de dados, o survey. Através dos dados obtidos, analisaram-se as estatísticas descritivas das respostas, teste de normalidade e testes de correlações, permitindo, assim, a comparação de resultados por tipos de grupos como gênero, tempo de formação e tempo de atuação. De acordo com a pesquisa, percebeu-se que os contadores ainda não possuem conhecimento suficiente sobre a referida IFRS e, por isso. houve divergências no entendimento da norma pelos profissionais. Verificou-se ainda que, apesar da maioria dos participantes terem conhecimentos teóricos pertinentes às normas atuais, faz-se necessária a capacitação para colocar os novos procedimentos estabelecidos pelas normas em prática. O estudo contribuiu para identificar que a formação no ensino superior e o tempo de atuação na área contábil não são suficientes para formar o profissional contábil e que a frequente atualização, através da educação continuada e de cursos de atualização, são fundamentais para que os contadores estejam informados pelas mudanças impostas pelas Normas de Contabilidade.