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Author
Czajor Przemysław (Uniwersytet Łódzki), Michalak Marcin (Uniwersytet Łódzki)
Title
Nowe regulacje rachunkowości umów leasingu a obraz sytuacji finansowej jednostek gospodarczych
New Lease Accounting Regulations and the Picture of Financial Situation of Entities
Source
Finanse, Rynki Finansowe, Ubezpieczenia, 2016, nr 4 (82) Cz.1, s. 23-34, tab., bibliogr. 27 poz.
Issue title
Pomiar i ocena wyników przedsiębiorstw
Keyword
Rachunkowość, Leasing, Sprawozdanie finansowe, Finanse przedsiębiorstwa
Accounting, Leasing, Financial statements, Enterprise finance
Note
streszcz., summ.
Abstract
Cel - Celem artykułu jest jakościowa i ilościowa analiza skutków zmiany zasad rachunkowości umów leasingu (MSR17/MSSF16) w aspekcie pomiaru dokonań i oceny sytuacji finansowej korzystających. Metodologia badania - W artykule wykorzystano metodę krytycznej analizy literatury przedmiotu oraz przeprowadzono badania ilościowe na podstawie rocznych raportów spółek publicznych z indeksu WIG30, rozpatrywanych z perspektywy korzystających w umowach leasingowych. Wynik - W artykule wyspecyfikowano kluczowe obszary i konsekwencje zmian zasad rachunkowości umów leasingu od strony korzystającego dla oceny dokonań i sytuacji finansowej podmiotów i ich interesariuszy. Wyniki badania wykazały, że zastosowanie MSSF16 może mieć w badanych spółkach pozytywny wpływ na wyniki EBITDA i EBIT. Oryginalność/wartość - Tematyka artykułu jest istotna dla szerokiego grona interesariuszy (przedsiębiorstw, banków, leasingodawców i innych instytucji finansowych) będących stronami umów leasingowych oraz podejmujących decyzje gospodarcze na podstawie informacji ze sprawozdań finansowych. Artykuł wpisuje się w nurt badań światowych w przedmiocie badania, stanowiąc jego kolejne dopełnienie.(abstrakt oryginalny)

Purpose - The objective of the paper is to outline the new accounting regulations of leases - due to IFRS 16. The authors tried also to perform qualitative and quantitative analysis of this change from the perspective of financial situation of a lessee. Design/methodology/approach - The paper used a method of study of literature. The authors performed a pilot study to assess influence of IFRS 16 on financial situation of WIG30 companies. Findings - The paper outlined the main areas of the change in lease accounting and its effects on performance measurement of a lessee. The study revealed a moderate influence of IFRS 16 on financial situation of WIG30 companies. The results showed that IFRS 16 may have moderate, positive effect on EBIT and EBITDA. Originality/value - The subject of the paper is important especially for the wide range of stakeholders who are involved in lease agreements. The paper corresponds also with the mainstream of research in the area of leases accounting.(original abstract)
Accessibility
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
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Bibliography
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ISSN
2450-7741
Language
pol
URI / DOI
http://dx.doi.org/10.18276/frfu.2016.4.82/1-02
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