Propuesta de aplicación de niif 16 para evaluar el impacto financiero en Transferunion
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
A partir del 2019, el organismo internacional IASB ha determinado que entra en vigencia la nueva NIIF 16 Arrendamientos que ha sido publicada desde el año 2016, la misma que generará ciertos cambios en las empresas del Ecuador principalmente de servicios y que ofrecen o administran arrendamientos dentro del giro de negocio de cada una de las antes mencionadas. La empresa TRANSFERUNION S.A. es una de las empresas que implementará la nueva normativa, en la cual nos hemos focalizado en el área contable-financiera y tributaria y se ha planteado el objetivo general que es realizar la propuesta de aplicación de la NIIF 16 que busque minimizar el impacto financiero negativo en la empresa antes mencionada. Se ha realizado la investigación de manera cualitativa debido a que se realiza directamente en campo y ejecutando entrevistas a expertos de firmas auditoras que puedan darnos valiosa información del impacto que se ocasionaría una vez analizada e implementada la nueva norma, que en este caso se verificó que el impacto sería mayor en el área contable. Finalmente, la recomendación que se da a conocer es que se aplique de la manera correcta analizando cada punto de la norma para determinar a partir del juicio profesional del contador y de los lineamientos los cambios requeridos.
From January 1st of 2019, the international organization IASB has determined that the new IFRS 16 Leases that have been published since 2016 come into force, which will generate certain changes in Ecuadorian companies mainly of services and that offer or manage leases within the business turn of each of them. The TRANSFERUNION S.A Company is one of the companies that will implement the new regulations, in which we have focused on the financial and tax accounting area and has set out the general objective that is to make the proposal of application of IFRS 16 that seeks to minimize the negative financial impact situation in the aforementioned company. The research has been carried out qualitatively because it is carried out directly in the field and executing interviews with experts from auditing firms that can give us valuable information on the impact that would be caused once the new regulation was analyzed and implemented, which in this case was verified the impact would be greater in the accounting area. Finally, the recommendation that is made known is that the application be implemented in the correct way analyzing each point of the standard to determine from the professional judgment of the accountant and the guidelines the required changes.
From January 1st of 2019, the international organization IASB has determined that the new IFRS 16 Leases that have been published since 2016 come into force, which will generate certain changes in Ecuadorian companies mainly of services and that offer or manage leases within the business turn of each of them. The TRANSFERUNION S.A Company is one of the companies that will implement the new regulations, in which we have focused on the financial and tax accounting area and has set out the general objective that is to make the proposal of application of IFRS 16 that seeks to minimize the negative financial impact situation in the aforementioned company. The research has been carried out qualitatively because it is carried out directly in the field and executing interviews with experts from auditing firms that can give us valuable information on the impact that would be caused once the new regulation was analyzed and implemented, which in this case was verified the impact would be greater in the accounting area. Finally, the recommendation that is made known is that the application be implemented in the correct way analyzing each point of the standard to determine from the professional judgment of the accountant and the guidelines the required changes.
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Palabras clave
IMPACTO FINANCIERO, NIIF 16, ARRENDAMIENTO, ARRENDATARIO