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The article presents the impact of lease contracts (as defined by IFRS 16) on the financial statements of retail sector companies in Poland, in particular on solvency, liquidity, and profitability. A statistically significant effect of the application of IFRS 16 on all three aspects of financial assessment for the studied population was found. The conclusions suggest the need to discuss the introduction of solutions analogous to those implemented by IFRS 16 into national standards. This should lead to an improvement in the quality of reporting on financial position and performance of entities.

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The Impact of IFRS 16 on the Financial Statements of Retail Sector Companies in Poland

  • 会议论文

  • 发表日期：

    2026年

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  • Marcin Pielaszek,
  • Małgorzata Krysik,
  • Mariusz Karwowski

摘要

The article presents the impact of lease contracts (as defined by IFRS 16) on the financial statements of retail sector companies in Poland, in particular on solvency, liquidity, and profitability. A statistically significant effect of the application of IFRS 16 on all three aspects of financial assessment for the studied population was found. The conclusions suggest the need to discuss the introduction of solutions analogous to those implemented by IFRS 16 into national standards. This should lead to an improvement in the quality of reporting on financial position and performance of entities.