Diferite aspecte referitoare la contabilizarea contractelor de leasing la utilizator (locatar) potrivit IFRS 16 Contracte de leasing
Various Aspects Regarding the Accounting of Leases to the User (Lessee) According to IFRS 16 Leases

Summary/Abstract: Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the user. In other words, IFRS 16 has a unitary approach according to which all leases are recognized in the statement of financial position, except for those of short duration and low value, whose recognition is optional. The main consequence of this situation is an increase in the value of assets and implicitly of liabilities in the case of companies that apply IFRS, compared to those that use for financial reporting the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/2014.

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