تأثير تبني متطلبات معيار الإبلاغ المالي الدولي IFRS16 المتعلق بعقود الإيجار على مؤشرات الأداء المالي للشركات المستأجرة في البيئة الجزائرية : دراسة ميدانية

الملخص EN

This study aims to determine the expected effects of adopting the requirements of the application of the new international financial reporting standard (IFRS) 16 related to lease contracts on the basic financial indicators and ratios.

to attain this objective, fieldwork was conducted by designing a questionnaire and directing it to two groups of professionals interested in international accounting standards, including accountancy professionals as well as university instructors.

the SPSS program version 25 was employed to statistically analyze the gathered data as well as to test the nature of the relationship between the variables in this study.

this study concluded that the capitalization of all lease contracts within the lessee’s budget in accordance with the new requirements of the IFRS 16 standard will have a fundamental effect on the financial statements, which will in turn directly affect the basic financial ratios represented in liquidity ratios, profitability ratios, and long-term solvency ratios.