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...

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Auteur principal: Aguirre Naula, Fernanda (author)
Autres auteurs: Ayabaca Mogrovejo, Fabian (author), Bermeo Quito, Jenny (author), Rodríguez Rodríguez, Byron (author)
Format: article
Langue:spa
Publié: 2021
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Accès en ligne:https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1411
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