Contabilitatea leasingului conform IFRS 16: recunoaștere și impact

Abstract

The differences between the accounting models applied to finance and operating lease contracts, along with the criticisms raised by financial statement users, led the IASB to adopt a new leasing standard, IFRS 16. Issued in January 2019, this standard replaces IAS 17 and its related interpretations. This article aims to provide an in-depth analysis of how the implementation of IFRS 16 has transformed the recognition and measurement of lease contracts, highlighting the key changes compared to the previous IAS 17 standard. The challenges and opportunities generated by the new standard for companies, investors, and other stakeholders are also highlighted, considering the objective of enhancing transparency and comparability in financial reporting. CZU: [657.421.1:339.187.62]:006.32; JEL: M41, M48, G31