آثار تطبيق متطلبات معيار الإبلاغ المالي الدولي (IFRS16)‎ "عقود الإيجار" على القوائم المالية للمؤسسات

الملخص EN

This paper aims to identify the changes that have been introduced by the IFRS 16 on the accounting treatment of leases, and the expected effects of these changes on companies’ financial statements.

The study revealed that important changes will happen in the value of the elements that recognized in the financial statements; except for the statement of cash flows where the net cash flow will not be influenced, but changes in the cash flow components classification will happen.