Accounting of Leases Transactions in Financial Statements and Their Analysis
DOI:
https://doi.org/10.51699/cajitmf.v7i2.1197Keywords:
Lease Operations, Financial Reporting, Accounting, Lease Obligations, Right-of-Use Assets, IFRS 16, Financial Analysis, Enterprise Assets, Financial Indicators, Investment EfficiencyAbstract
In this article, we will consider the issue of accounting for lease transactions in financial statements and their impact on the financial results of companies. In the course of the study, we will analyze the economic essence of lease relations, their significance for the company's activities, and also consider how these transactions are reflected in accounting and financial statements. Special attention will be paid to the theoretical and practical aspects of accounting for lease transactions in accordance with international financial reporting standards, in particular, IFRS 16 Leases. In addition, we will evaluate the impact of lease transactions on key financial indicators, such as assets, liabilities, production volume and net profit, using the example of a specific company. The results of the study demonstrate that the lease mechanism provides enterprises with the opportunity to increase production capacity, optimize the use of financial resources and increase investment activity without significant initial investments. At the same time, proper accounting and correct reflection of lease transactions in financial statements contribute to increasing the reliability and transparency of financial information, which is important for investors, creditors and other stakeholders.
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