UFRS-16 kiralama standardının ulaştırma ve depolama şirketlerinin finansal tablolarına etkisi: BİST'ten örnek

The International Financial Reporting Standards (IFRS) have been implemented by firms around the globe to make financial information internationally consistent and comparable. The newly established international financial reporting standard (IFRS-16, "Leases") requires recognition of certain old off-balance-sheet assets and liabilities resulting from operating leases under the International Accounting Standard 17 (IAS 17). The objective of this research aims to employ financial statement items and ratios to investigate how the new leasing standard IFRS-16 affected financial statements following its first implementation in January 2019. The transportation and storage sector, which the IASB's impact analysis identifies as one of the industries that would be impacted the most has been looked into in this context. This study covers firms included in the transportation and storage sector that are traded in BIST (Borsa İstanbul) as of 2020.