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Open Access
IJEBMR

Title:
BUSINESS MODEL AND LEASE ACCOUNTING ACCORDING TO IFRS 16

Authors:
Mariusz Karwowski, Poland

Abstract:
The article presents the importance of appropriate lease recognition in financial statements according to IFRS 16, enabling an accurate evaluation of a company's business model. Additionally, an analysis of the financial statements of selected public companies included in the WIG20 index was conducted in order to assess the potential impact of the new standard on their financial statements. It was concluded that the new model introduced by IFRS 16 will not have a material impact on the majority of these companies, due to their limited use of the operating lease.

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