NIIF 16: Arrendamientos y su incidencia tributaria financiera en la Empresa Comercializadora de Conservas Afrodisea S.A.

The present graduation work has been framed to identify the tax-financial incidence through the application of IFRS 16 - Leases in the canned goods marketing company AFRODISEA S.A. in the city of Guayaquil for the fiscal year 2024. In Ecuador, the marketing of canned goods has gained great momentum within the territory, which requires managing a considerable stock of inventory and making use of facilities that house and maintain them in good condition. As a result, the entity decided to rent a space designated for the installation of its distribution center. The same faces inconsistencies in the accounting recognition of leases, as the monthly rents or fees are being recorded directly as an expense in the period’s results, ignoring the guidelines established by IFRS 16 - Leases, which requires the recognition of a right-of-use asset and a lease liability on the statement of financial position. The research used a mixed methodology with a descriptive approach considering the total population made up of employees who have a direct relationship with the review, analysis, and accounting of the information contained in the lease contracts. Using document analysis and interviews as technical bases, concluding that the implementation of this standard contributes to a better overall understanding and the correct accounting record of leases. In this regard, it is suggested to prioritize the application in the financial statements and ensure an adequate adaptation that favors their understanding.

• Autor principal: Garcés Muñiz, Scarlet Milena (author)
• Outros Autores: Yauri Arévalo, Roy Alexander (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2025
• Assuntos: Política fiscal; Finanzas; Contabilidad; Empresa
• Acesso em linha: http://repositorio.ulvr.edu.ec/handle/44000/8102