With the IFRS 16 published in January 2019, the operating lease and financial lease distinction on leasing transactions was terminated. According to IFRS 16, all leasing transactions will be classified as financial leasing transactions and reporting will be made accordingly. It is prevented that the leasing transactions, which are essentially the same as the amendments brought by this regulation, are presented on different reporting basis. In the study, the amendments brought by IFRS 16: Leases Standard were examined through retail companies in Turkey, Germany and England. Within the scope of the analysis, the retail sector was divided into 3 different sub-sectors as textile retail, food retail and technology retail, and the important financial ratios in these sub-sectors were examined. The rates subject to the analysis have been used as criteria in evaluating the financial power, management performance and investment performance of the firms. According to the results of the analysis, the firms that are most affected are Boyner Perakende ve Tekstil Yatırımları A.Ş (textile retail industry), Metro AG (food retail industry) and Teknosa İç ve Dış Ticaret A.Ş. (technology retail industry).