Show simple item record

dc.contributor.authorSarı, Emre Selçuk
dc.contributor.authorTaş, Nihat
dc.contributor.authorAltıntaş, Abdurrahman Taylan
dc.date.accessioned2021-03-04T19:29:53Z
dc.date.available2021-03-04T19:29:53Z
dc.date.issued2016
dc.identifier.citationSarı E. S. , Altıntaş A. T. , Taş N., "The Effect of the IFRS 16: Constructive Capitalization of Operating Leases in the Turkish Retailing Sector", Journal of Business, Economics and Finance (JBEF), cilt.5, ss.138-147, 2016
dc.identifier.othervv_1032021
dc.identifier.otherav_900eb45a-5341-4184-a594-0a06231bebbd
dc.identifier.urihttp://hdl.handle.net/20.500.12627/97254
dc.identifier.urihttps://avesis.istanbul.edu.tr/api/publication/900eb45a-5341-4184-a594-0a06231bebbd/file
dc.description.abstractThe new International Financial Reporting Standard (IFRS) 16 issued by the International Accounting Standards Board will significantlychange accounting for leases. The most important issue is that operating leases beyond one year will be capitalized, which means Off-TheBalance Sheet (OBS) financing via operating lease is effectively eliminated. “IFRS 16: Leases” will fundamentally change the way that leasesare accounted for and reported in financial statements. This paper tries to illustrate the impact of IFRS 16 on financial statements andfinancial ratios. The study is an ex ante research, simulating a predicted outcome of the new lease standard, which will be in effect after 1January 2019. For this purpose, this research is applied to the Turkish retailing companies whose shares are publicly traded in the IstanbulStock Exchange. The study uses the constructive capitalization method for these companies. The results indicate that new standard willhave a statistically significant effect on some of the financial ratios tested (debt/asset, debt/equity, return on assets (ROA) and return onequity (ROE)) for 2010 – 2013.
dc.language.isoeng
dc.subjectEkonomi ve İş
dc.subjectİşletme
dc.subjectSosyal ve Beşeri Bilimler
dc.subjectSosyal Bilimler (SOC)
dc.subjectİŞ
dc.titleThe Effect of the IFRS 16: Constructive Capitalization of Operating Leases in the Turkish Retailing Sector
dc.typeMakale
dc.relation.journalJournal of Business, Economics and Finance (JBEF)
dc.contributor.departmentİstanbul Üniversitesi , İşletme Fakültesi , İşletme
dc.identifier.volume5
dc.identifier.issue1
dc.identifier.startpage138
dc.identifier.endpage147
dc.contributor.firstauthorID2260159


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record