Current lease accounting standards classify leases as either operating or finance leases.
Operating leases do not require recognition of lease assets or lease liabilities on the …

In January 2016, the International Accounting Standards Board issued a new standard for
lease accounting: International Financial Reporting Starndard (IFRS) 16. IFRS 16 will lead to …

The paper presents an empirical analysis on the implementation of the new lease
accounting model provided by IFRS 16. It takes into consideration the theoretical framework …

The studies regarding the changes made related to the accounting for lease have taken its
final status with the publication of IFRS16 Lease Standard as a result of a long time and …

Current IFRS accounting regulation does not require capitalization of operating leases.
However, this may change once the new IASB proposal is published. Relevant Spanish …

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 …

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 …

El IASB ha emitido recientemente una nueva norma contable de arrendamientos (NIIF 16)
que será aplicable para ejercicios que comiencen a partir de 1 de enero de 2019. Esta …

The new International Financial Reporting Standard (IFRS) 16 issued by the International
Accounting Standards Board will significantly change accounting for leases. The most …

In this paper, we perform an empirical analysis in order to estimate the adoption effect of the
new lease accounting standard (IFRS 16) has had on the financial statements of quoted …