Tratamiento de la NIIF 16 y su incidencia en los Estados Financieros de la empresa C.A. Ecuatoriana de Cerámica, periodo 2022
ABSTRACT In January 2016, the IASB Foundation published IFRS 16, which came into force in January 2019, where the guidelines to be followed by leases were announced, resulting in the recognition of leases in the balance sheets, recognizing the right of use of an asset. This thesis presents the accou...
Wedi'i Gadw mewn:
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| Fformat: | bachelorThesis |
| Iaith: | spa |
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2024
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| Pynciau: | |
| Mynediad Ar-lein: | http://dspace.unach.edu.ec/handle/51000/12828 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | ABSTRACT In January 2016, the IASB Foundation published IFRS 16, which came into force in January 2019, where the guidelines to be followed by leases were announced, resulting in the recognition of leases in the balance sheets, recognizing the right of use of an asset. This thesis presents the accounting evaluation of the changes and variations as a consequence of the application of IFRS 16 Leases, ensuring that lessors and lessees truthfully provide the lease transactions maintained by the company. In this way, the investigative work provided a general vision of the changes to the regulations, that is, how the application of the new accounting regulations in the financial statements affected the company C.A. Ecuadorian Ceramics. The entity proceeded to review the lease contracts, being clear about the conditions of the contract, so that the leases were recognized in the balance sheets as a right-of-use asset and its respective financial liability. In such a way, that the leases suffered a depreciation in relation to the assets exposed to the lease contract, so that the company is clear about the existence of variations at the time that IFRS 16 was applied to the entity. It is important to consider the impact caused by the implementation of recent regulations, which may have repercussions on the company, which is why the evaluation of the contracts that are maintained is relevant in order to alleviate the changes and avoid greater impact on the implementation of the regulations, it being important to have the adequate level of knowledge of the professionals in charge of applying IFRS 16 in the entity. Keywords: IFRS 16, Leases, Right of Use, Asset, Depreciation. Reviewed by: Mgs. Hugo Solis V. ENGLISH PROFESSOR |
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