Auswirkungen der Leasingbilanzierung nach IFRS16 auf den Jahresabschluss von Leasingnehmern

Study paper from 2020 in the field of Business Administration - Investment and Financing, grade: 1.3, FOM Essen, University of Economics and Management non-profit GmbH, University Management Essen formerly University of Applied Sciences, language: German.

Abstract: The aim of this paper is to present the standards and implications of the transition 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 paper will focus solely on IFRS 16. Leasing relationships, and especially accounting, are becoming increasingly complex. Therefore, in the process of ever-stricter IFRS standards, particularly in the area of leasing, professional expert knowledge is essential. The significance of leasing is also increasing, making leasing transactions an increasingly important component of a company's investment and financing policy over the years. In 2019, German leasing exceeded overall economic investment expenditures by 13.01%. At the European level, leasing even rose by 6.08% from 2018 to 2019, reaching 414.9 billion euros. The transition to IFRS 16 is expected to have significant implications for balance sheet preparers and financial statement users. Other companies with off-balance-sheet leasing arrangements have already informed stakeholders that IFRS 16 could have substantial effects on the consolidated financial statements.