Study of the Adoption of IFRS 16, accounting, tax and financial involvement considering COVID-19 effect in Ecuador

Authors: Aguirre Naula, Fernanda; Ayabaca Mogrovejo, Fabian; Bermeo Quito, Jenny; Rodríguez Rodríguez, Byron

Format: Article

Status: publishedVersion

Description

Publication Year: 2021

Language: spa

Topic: Arrendamientos
activo por derecho de uso
pasivo por arrendamiento
arrendatario
NIIF 16
Leases
right of use asset
lease liability
lessee
IFRS 16

Repository: Revista Boletín de Coyuntura

Get full text: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1411

Rights: openAccess

License: Derechos de autor 2021 Bolentín de Coyuntura