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This is a Literature Review study.

September 10, 2025

Financiar lease accounting under ifrs 16: recognition and financial impact

Puntos clave

IFRS 16 significantly changes how lease contracts are recognized, enhancing financial transparency.
The shift from IAS 17 to IFRS 16 affects both finance and operating leases, impacting stakeholders.
Key challenges and opportunities arise from the adoption of IFRS 16 for companies and investors.
Stakeholders may find improved comparability in financial reporting due to the new recognition standards.

Resumen

The differences between the accounting models applied to finance and operating lease contracts, along with the criticisms raised by financial statement users, led the IASB to adopt a new leasing standard, IFRS 16. Issued in January 2019, this standard replaces IAS 17 and its related interpretations. This article aims to provide an in-depth analysis of how the implementation of IFRS 16 has transformed the recognition and measurement of lease contracts, highlighting the key changes compared to the previous IAS 17 standard. The challenges and opportunities generated by the new standard for companies, investors, and other stakeholders are also highlighted, considering the objective of enhancing transparency and comparability in financial reporting.

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Cite This Study

Păvăleanu et al. (Sun,) studied this question.

synapsesocial.com/papers/68c1ac0154b1d3bfb60e451a https://doi.org/https://doi.org/10.53486/issc2025.01