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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| 主要作者: | |
|---|---|
| 格式: | masterThesis |
| 語言: | spa |
| 出版: |
2021
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| 主題: | |
| 在線閱讀: | http://repositorio.ulvr.edu.ec/handle/44000/4434 |
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