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...
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| Formato: | masterThesis |
| Lenguaje: | spa |
| Publicado: |
2021
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| Materias: | |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/4434 |
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Agregar Etiqueta | Sumario: | 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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