Thesis supervisor: Mihály Hegedűs
Location of studies (in Hungarian): Soporn Abbreviation of location of studies: SOE
Description of the research topic:
On January 13, 2016 issued the IASB the new leasing standard (IFRS 16), which from January 1, 2019 effective is. So, first of all, this year, IFRS 16 should be applied to those who prepare individual financial statements in accordance with IFRSs and those who prepare a group report under IFRS for consolidation. It’s important to examine the effects of the off-balance sheet financing of the balance sheet on the banking system.