TFRS 16 KİRALAMALAR STANDARDININ FİNANSAL TABLOLAR ÜZERİNE ETKİSİ VE PERAKENDECİLİK SEKTÖRÜ ÜZERİNE BİR ARAŞTIRMA.

IFRS 16 Leasing Standard, which was issued on January 2016, regulates the recognition, measurement and reporting principles of the entire leasing transactions without making any differentiation between the financial and operational leasing activities and accordingly introduces similar recognition principles both for financial and operational leases. The standard will be effective from January 1st, 2019. With the enforcement of IFRS 16, the previous standard IAS 17 that regulates the financial leasing activities will be ceased. In this study, the new regulations introduced by the new standard will be analyzed and the impacts of new standard will be explained financial ratios between previous and new standard. This standard will lead different financial results especially for the companies that use significant operational lease such as, aviation companies, retail entities, travel and leisure, distribution companies. [ABSTRACT FROM AUTHOR]