Relevance in the Application of IFRS 16 for Financial Statements:Empirical Evidence the Impact of the Financial Method in SMEs

• 作者: Brescia Valerio Chmet Federico Iannaci Daniel Secinaro Silvana
• 来源期刊: 中国经济评论:英文版
• 学科: 经济
• 关键词: ACCOUNTING IFRS 16 leases SMES
• 年，卷（期）: zgjjplywb_2020,（1）
• 页码范围: 1-15
• 页数: 15页
• 分类号: F23

摘要

Leasing is confirmed among the preferred forms of financing by SMEs(Small and Medium Enterprises),even if its use grows both among large companies and private individuals.The stipulated in Europe increased in 2017 by 8.3%over the previous year.From 1 January 2019 the new accounting standard IFRS 16 is in force,which concerns the accounting of leasing contracts.The new methods of accounting for leasing contracts in the financial statements drawn up based on international accounting standards come into force.In fact,as from 1 January 2019,the IAS adopters are required to apply the new IFRS 16 standard,introduced in place of IAS 17,with the aim of standardizing the methods for recognizing leasing contracts in the financial statements.Scientifically,the most important researches concerning leasing have dealt with the topic focusing on accounting harmonization,accounting for leasing,capitalization of leasing and tax.Through the theoretical analysis and the simulation of our case study we want to answer a question:How the change in the accounting of leases is reflected in the financial statements?