La NIIF 16 arrendamientos: análisis para un reconocimiento más claro y relevante en el sector empresarial
This article seeks to analyze the application and impact of IFRS 16 on leasing, since with it comes the renewal of the recognition, breakdown and valuation criteria that companies have been applying with IAS 17. This article is of type scientific because without being an original topic the most rele...
- Autores:
-
Blanquicett Valdez, Rita
- Tipo de recurso:
- Fecha de publicación:
- 2019
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/8177
- Acceso en línea:
- http://hdl.handle.net/10819/8177
- Palabra clave:
- Arrendamiento
NIIF 16
Reconocimiento
Renovación
Valoración
Lease
IFRS 16
Recognition
Renewal
Valuation
Tesis - contaduría pública
Artículo de revisión para grado
Arrendamiento - normas contables
NIIF 16 - arrendamientos
Políticas contables
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | This article seeks to analyze the application and impact of IFRS 16 on leasing, since with it comes the renewal of the recognition, breakdown and valuation criteria that companies have been applying with IAS 17. This article is of type scientific because without being an original topic the most relevant information will be collected. In the results, the impact is identified and explained, as well as the effects of the application of the options granted by the standard to the tenants, because its adoption will represent a challenge for them |
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