Ocena wpływu zasad ujmowania umów leasingowych według MSSF 16 „Leasing” na sprawozdania finansowe wybranych spółek notowanych na GPW
The Impact Assesments of Principles for Recognizing Leasing Contracts in Accordance With Ifrs 16 on Financial Reports of Selected Companies Listed on Warsaw Stock Exchange

Summary/Abstract: Purpose – the analysis of new IFRS 16 influence on assets and liabilities of selected companies listedon Warsaw Stock Exchange.Design/methodology/approach – in the introductory part was used method of analysis of the literature, in particularthe latest regulations in the field of leasing. In the empirical part the primary research method was documentanalysis.Findings – the result of the research is that new leasing model, introduced by IFRS 16 will not have a significantimpact on the balance sheet and profit and loss account analysed companies.Originality/value – IFRS 16 is the newest standard issued by the IASB, and the analysis of its possible consequencesin the Polish conditions have not been published

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