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

This paper performs an accounting analysis of the adoption of the International Financial Reporting Standard 16 (IFRS 16). Consider the implications of COVID-19, using a case study, from the perspective of the tenant. A descriptive and documentary research is applied, information on accounting guide...

• Hlavní autor: Aguirre Naula, Fernanda (author)
• Další autoři: Ayabaca Mogrovejo, Fabian (author), Bermeo Quito, Jenny (author), Rodríguez Rodríguez, Byron (author)
• Médium: article
• Jazyk: spa
• Vydáno: 2021
• Témata: Arrendamientos; activo por derecho de uso; pasivo por arrendamiento; arrendatario; NIIF 16; Leases; right of use asset; lease liability; lessee; IFRS 16
• On-line přístup: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1411