Archive of Journal - Financing

Financing – scientific magazine for economy

ISSUE 2020, No. 3, Article 2, Year of publication: 11, September, 2020
Effects of Implementation of the New Leasing Concept on Financial Statements and Indicators


Jelena Poljašević, PhD*; Snežana Maja Radulović, MBA** 

*Assistant Professor, University of Banja Luka, Faculty of Economics Banja Luka, Department for Accounting and Business Finance
**Sberbank a.d. Banja Luka



The financial position and performance of companies are measured by a series of indicators arise from their financial statements. In the conditions of constant changes of environment, companies make decisions about the amount of investments and the way of their financing rent someone else’s property for a certain period of time. Different treatment of accounting financial and operating leasing has resulted in non-transparency of disclosure and inability to fully analyze the impact of current decisions on the future performance of the company. With the unification of the accounting treatment of leasing in lessee books, i.e. with the implementation the new IFRS 16 – Leasing, in this paper we found that the new way of recognizing operating leasing did not significantly affect the financial position or performance of banks in Republic of Srpska, as well on equity adequacy and EBITDA.

Keywords: leasing, bank, financial performance, financial position

DOI: DOI: 10.7251/FIN2003017P

Corresponding author: