The Study of the Effect of International Financial Reporting Standard NO.16 on the Financial Ratios of the Firms

• Main Authors: LIU, CHIEN-LIANG, 劉建良
• Other Authors: Lin, Tzong-Huei
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/726a8z

碩士 === 國立高雄科技大學 === 會計系 === 107 === In January 2016, the IASB issued a new lease accounting standard (IFRS 16), which was formally applied in January 2019. Financial Supervisory Commission R.O.C. (Taiwan) announced in December 2017 that it will be applied in parallel with the international and replace the original international accounting standards. No. 17 Lease Guidelines and Interpretation. The International Financial Reporting Standard No. 16 on the lessee accounting treatment will be changed from the original lease under the International Accounting Standards 17 to operating leases and capital leases (dual-track accounting treatment model) to capital lease (single accounting treatment model) . The lessee who used the operating lease in the past can achieve optimized operating performance and reduce the debt ratio due to off-balance sheet financing. With the application of the new lease standard bulletin, the ratio of the lessee's financial statements will be affected differently. This study takes the domestic listed shipping industry, tourism industry and trade department store companies as the research object. The main purpose is to explore the impact of the first application of the new lease standard bulletin on the company's financial statements ratio. The empirical results show that the application of the new lease standard bulletin affects the ratio of financial statements of total asset growth rate, debt ratio and cash flow ratio.