أثر تطبيق المعيار16 IFRS :الايجارات على القوائم المالية للشركات الاردنية المساهمة العامة

العريدي, هاني أحمد نمر (2017) أثر تطبيق المعيار16 IFRS :الايجارات على القوائم المالية للشركات الاردنية المساهمة العامة. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The issuing of the new lease accounting standard IFRS 16: Leases by the International Accounting Standard Board (IASB) is expected to have a significant effect on lease accounting, the key change will be eliminating the off balance sheet liabilities which appeared in the disclosures previously and add them to the financial statements as Right Of Use Assets and Lease liabilities. Therefore this study aims to shed light on the effects of implementing this new standard on Jordanian publicly traded companies. This study was implemented on nine publicly traded companies on the Amman stock exchange, the study was conducted on the financial statements of the sampled companies for the period of (2012-2016), The researcher calculated the present value for minimum future lease payments which were taken from the disclosures of the sample companies, and were added to the total assets and total liabilities on the date of implementing the new standard which was 31-12-2012, The results stated that the implementation of IFRS 16: Leases will have a statistical effect on the Assets, Liabilities, and equity of the sampled companies as well as a statistical effect on the financial ratios that were tested (R/A, R/E, D/A, and D/E). Key Words: IFRS 16: Leases, financial leases, operational leases, International Financial Reporting standard, Right of Use Asset, Lease liabilities.

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