The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees … preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 … conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 …

also do not have adequate resources that could offer as security for bank loans.Leasing is the answer to such problems, as … it provides the possibility of leasing recipient to obtain the necessary equipment. Company pays lease fees from the … profits generated from leasing subject use. Leasing, as a contemporary form of funding from year to year, plays a more …

solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …