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Der bergang von IAS 17 auf IFRS 16

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Springer Nature
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9783658245962
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Die Reformierung der Leasingbilanzierung gem IFRS 16 wird erhebliche Auswirkungen auf die bilanzielle Abbildung von Leasingverhltnissen in IFRS-Abschlssen haben. Dabei werden knftig grundstzlich alle wesentlichen Leasingverhltnisse in den Bilanzen von Leasingnehmern durch entsprechende Aktiv- und Passivposten abgebildet. Wolfgang Toferer untersucht die knftigen Auswirkungen der Leasingbilanzierung nach IFRS 16, welche sich fr sterreichische und deutsche brsennotierte Unternehmen ergeben. Es wird gezeigt, dass die knftige Anwendung des IFRS 16 eine wesentliche Erhhung der Verbindlichkeiten und des langfristigen Vermgens zur Folge haben wird. Dagegen stellen sich die Auswirkungen auf einzelne Positionen der Gesamtergebnisrechnung in der Regel als unbedeutend dar.

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