أثر اعتماد معيار الإبلاغ المالي الدولي 16 IFRS على قائمة المركز المالي والنسب المالية الرئيسية للشركات المستأجرة - دراسة حالة شركة الطيران الدولية Garuda Indonesia-.

The impact of adopting IFRS 16 on the statement of financial position and the Key Financial Ratios for tenant companies - a case study of the international airline Garuda Indonesia -.

JORDAN; JAPAN

This study addresses the impact of adopting International Financial Reporting Standard 16 (IFRS 16) on the financial statements of leasing companies, with a focus on Garuda Indonesia Airlines. The results showed a significant increase in total assets and liabilities, revealing a financially burdened position with a deterioration in key financial ratios. The study aims to highlight the accounting developments related to lease contracts and their impact on lessee companies. It also discusses the effects of this standard on public companies in Jordan and other countries such as Indonesia and Japan, as well as the challenges faced by companies in implementing these standards. [Extracted from the article]

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