El reconocimiento de los activos financieros y operativos en los contratos de arrendamiento en empresas comercializadoras de vehículos
IFRS16 establishes a comprehensive recording and estimation model for the identification of lease agreements and their treatment in the financial statements of both lessees and lessors. IFRS 16 applies a control model for identifying leases, distinguishing between leases and service contracts based...
Kaydedildi:
| Yazar: | |
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| Materyal Türü: | masterThesis |
| Dil: | spa |
| Baskı/Yayın Bilgisi: |
2021
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| Konular: | |
| Online Erişim: | http://repositorio.ulvr.edu.ec/handle/44000/4434 |
| Etiketler: |
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Etiketle | Özet: | IFRS16 establishes a comprehensive recording and estimation model for the identification of lease agreements and their treatment in the financial statements of both lessees and lessors. IFRS 16 applies a control model for identifying leases, distinguishing between leases and service contracts based on whether there is an identified asset controlled by the company......... |
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