Il leasing dopo l’entrata in vigore dell’IFRS 16

[Machine translation] From 1 January 2019 for companies that prepare financial statements according to the Accounting Principles, Internationals has come into force the new IFRS 16 for the representation of assets in, leasing. This is a profound innovation that goes beyond the established treatment., provided for by IAS 17, which differentiated according to the operational or financial nature of, contract, to now apply the 'financial method' also to contracts of an operational nature. Al, On the contrary, companies that prepare financial statements according to national accounting standards as a rule, they still adopt the 'equity method' even to financial contracts. In, framework of Directive 2013/34/EU on a tendency to approach International Accounting Standards,, One wonders what the impact of the new IFRS 16 may be on national budgets, of, operating and consolidated.