相較於現行國際會計準則第17號公報「租賃」，國際財務報導準則第16號有兩項主要差異，一為租賃的定義，另一為會計處理原則。在租賃定義的部分，第16號公報係根據承租人對於租賃資產使用權利是否具有控制能力，以判斷該交易是否符合租賃。在會計處理原則部分，第16號公報取消現行承租人區分營業租賃及融資租賃，均以類似融資租賃之會計處理方式入帳。因此，第16號公報適用將對於以營業租賃處理大量資產負債表外融資的行業造成重大衝擊。本研究以一家在連鎖超商產業之零售通路商做為個案分析對象，檢視採行國際會計準則第16號公報對財務報表表達及財務比率之可能影響。

根據模擬結果顯示，採行第16號公報對承租人之可能影響為：(1)原營業租賃之租金費用拆分為折舊費用及利息費用，因僅折舊費用列入營業費用，故各年度營業淨利及稅前息前折舊攤銷前淨利虛增；(2)在適用新準則的第一年，因費用較高，使該年度淨利較適用前一年度呈衰退現象；(3)資產及負債同時增加，進而影響財務結構、經營能力、償債能力及獲利能力等財務比率；(4)淨現金流量未受影響，僅需調整來自營運活動及融資活動現金流量；(5)當租賃期間或權利有異動時，需重新評估租賃負債並調整租賃資產，應注意折現率的採用。

Compared to IAS 17 Leases, IFRS 16 has two major differences including the definition of a lease, and the accounting treatment for a lease. In IFRS 16, a lease is defined on the basis whether the lessee has the right to control the use of an identified asset for a period of time. IFRS 16 also eliminates the distinction of operating leases and finance leases for a lessee. Instead all leases are treated in a similar way to finance lease. The adoption of IFRS 16 can be expected to have a significant impact on industries which have previously kept a large proportion of their financing off-balance sheet in the form of operating leases. The objective of this paper is to investigate how IFRS 16 affects financial statements and financial ratios of a company using a retailer in supermarket chain industry as a case study.

According to the simulation results, the possible impact of adopting IFRS 16 on lessees include: (1) Lease expense classification shifts from rent expense in operating expenses to depreciation expense in operating expenses and interest expenses in financial costs. Thus, operating profits and earnings before interest, taxes, depreciation, and amortization (EBITDA) increase. (2) More lease expense is recognized at the first year of adoption. Net income at the first year will be lower than the previous year. (3) An increase in recognized assets and liabilities affect financial ratios in terms of capital structures, activity, solvency, and profitability. (4) Net cash flows has no changes, however, cash from operations and financing activity outflows will change. (5) For any changes in lease period or terms, the lease liability is required to be reassessed using appropriate discount rates in order to reflect adjustments in right-of-use assets.

江美艷、陳怡婷 (2016)。新租賃準則之產業實務探討。會計研究月刊，370期，96-101。
李宜樺與張文珍 (2016a)。迎接租賃會計新時代 – 重點解析與投資人注意事項，資誠聯合會計師事務所。
李宜樺與張文珍 (2016b)。IFRS16租賃會計新時代 – 企業應如何迎戰，資誠聯合會計師事務所。
周海濤、李永賢、張蘅 (譯)(民98)。個案研究設計與方法 (原作者：R. K. Yin)。台北市：五南文化事業。
國際準則理事會，國際會計準則第17號公報。
國際準則理事會，2016，國際財務報導準則第16號公報。