SEDLÁČEK, Jaroslav. Economic Effects of IFRS 16 Implementation. In Nesleha, J; Marek, L; Svoboda, M; Rakovska, Z. EUROPEAN FINANCIAL SYSTEMS 2019. Brno: MASARYKOVA UNIV, ZEROTINOVO NAM 617-9, BRNO 601 77, CZECH REPUBLIC, 2019, s. 516-522. ISBN 978-80-210-9338-6. |
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@inproceedings{1650284, author = {Sedláček, Jaroslav}, address = {Brno}, booktitle = {EUROPEAN FINANCIAL SYSTEMS 2019}, editor = {Nesleha, J; Marek, L; Svoboda, M; Rakovska, Z}, keywords = {IFRS 16; Czech accounting standards; operating and financial leasing; accounting statements; right-of-use asset; off balance sheet leases; financial analysis}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Brno}, isbn = {978-80-210-9338-6}, pages = {516-522}, publisher = {MASARYKOVA UNIV, ZEROTINOVO NAM 617-9, BRNO 601 77, CZECH REPUBLIC}, title = {Economic Effects of IFRS 16 Implementation}, year = {2019} }
TY - JOUR ID - 1650284 AU - Sedláček, Jaroslav PY - 2019 TI - Economic Effects of IFRS 16 Implementation PB - MASARYKOVA UNIV, ZEROTINOVO NAM 617-9, BRNO 601 77, CZECH REPUBLIC CY - Brno SN - 9788021093386 KW - IFRS 16 KW - Czech accounting standards KW - operating and financial leasing KW - accounting statements KW - right-of-use asset KW - off balance sheet leases KW - financial analysis N2 - This paper is devoted to the economic effects of implementing the IFRS 16 Lease standard, which came into force on 1 January 2019. The new standard limits off-balance sheet accounting and lease reporting for asset lessees. The aim of the research is to characterize the development tendencies on the world, European and Czech leasing market and to determine the market shares of the operational leasing of lessees, accounting and reporting under IFRS as well as to identify and evaluate the volumes of hitherto unreported leases broken down by business lines of companies. In order to evaluate the expected effects of the implementation, the aggregated data of Czech industrial enterprises reported by companies in 2017 were used. The comparison between Czech and international rules measured the undervaluation of assets and liabilities of Czech lessees and the economic effects assessed using financial analysis indicators. The differences between the two approaches should be taken into account when assessing the financial and revenue situation of companies using leasing, in order to avoid the wrong decisions of management and investors. ER -
SEDLÁČEK, Jaroslav. Economic Effects of IFRS 16 Implementation. In Nesleha, J; Marek, L; Svoboda, M; Rakovska, Z. \textit{EUROPEAN FINANCIAL SYSTEMS 2019}. Brno: MASARYKOVA UNIV, ZEROTINOVO NAM 617-9, BRNO 601 77, CZECH REPUBLIC, 2019, s.~516-522. ISBN~978-80-210-9338-6.
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