Auswirkungen der Leasingbilanzierung nach IFRS16 auf den Jahresabschluss von Leasingnehmern

Studienarbeit vom Jahr 2020 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Language: German, Abstract: The aim of this paper is to present the standards and effects of the change from the old IFRS 17 to the new IFRS 16. In practice, the old regulations of IFRS 17 are already known, which is why this thesis will only focus on IFRS 16. Leases and especially their accounting are becoming more and more complicated. Therefore, professional expertise is essential in the process of increasingly strict IFRS standards, especially in the area of leasing. The importance of leasing is also increasing, so that over the years leasing transactions have become an increasingly important part of a company's investment and financing policy. In 2019, for example, German leasing exceeded overall economic investment spending by 13.01%. On a European level, leasing even increased by 6.08% to €414.9 billion between 2018 and 2019. The transition to IFRS 16 is expected to have a significant impact on accounting entities and users of financial statements. Other companies with 'off-balance sheet leases' have already informed stakeholders that IFRS 16 could have a significant impact on their consolidated financial statements.