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 …

The IASB/FASB exposure draft ED 2013 on lease accounting, if introduced as a standard,
will fundamentally change the way that leases are accounted for and reported in financial …

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 …

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 …

Abstract The European Commission has recently adopted a new accounting standard for
leases that will be implemented in 2019, which requires operating lease contracts to be …