IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ
نویسندگان
چکیده
Bu çalışma IFRS 16 (TFRS 16) Kiralamalar standardının finansal tablolar ve analizde kullanılan oranlar üzerindeki etkilerini incelemekte literatürdeki önceki çalışmaların sonuçlarını açıklamaktadır. Kiralama işlemlerinde kiralama faaliyet kiralaması ayrımını kaldırarak bilançoda kiralamalarına ilişkin varlık yükümlülük; kar veya zarar tablosunda ise amortisman gideri faiz raporlanmasını zorunlu kılan 16), özellikle işlemlerini yoğun şekilde yürüten işletmelerin tablo kalemlerinde önemli değişikliklere neden olmuştur. ile birlikte EBITDAR (Faiz, Vergi, Amortisman, Kira Öncesi Kar) ölçüsüne olan ihtiyaç ortadan kalmıştır. Ayrıca, 16)’yı uygulayan karlılıklarında artış gerçekleşmesine rağmen likidite oranları azalmış, kaldıraç artmıştır.
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ژورنال
عنوان ژورنال: Muhasebe ve denetime bak??
سال: 2023
ISSN: ['1307-6639']
DOI: https://doi.org/10.55322/mdbakis.1256944