Análisis de la aplicación de la NIIF 16 en las empresas del sector comercial de Guayaquil
No hay miniatura disponible
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La adopción de la nueva Norma Internacional de Información Financiera (NIIF 16 ARRENDAMIENTO), dio origen a la investigación del presente proyecto, debido a que esta Normativa reemplaza a la anterior Norma Internacional de Contabilidad (NIC 17 ARRENDAMIENTO); por lo que dio origen a la indagación de lo que sucederá, con las cuentas de arrendamientos, principalmente como afectara a las empresas del sector comercial, siendo este uno de los sectores que más involucran las cuentas de arrendamientos tantos operativos como financieros. Se analizará detalladamente las variaciones que tendrá en los estados financieros y en los índices financieros de empresas dedicadas a la comercialización de electrodomésticos, de la ciudad de Guayaquil, tomando información de la SUPERCIAS de los años 2016-2017, se realizara un ejemplo de cómo es la contabilización con la NIC 17 y de cómo será con esta nueva normativa NIIF 16.
The adoption of the new Norma International of financial reporting (IFRS 16 LEASES), gave rise to the investigation of this project, since this regulation replaces the former international accounting (IAS 17 LEASES) standard; so it gave rise to the investigation of what will happen, with scores of leases, mainly as it affected companies in the commercial sector, being one of the sectors that involve more leasing accounts so many operational and financial. Will be analyzed in detail the variations in the financial statements and in the financial indexes of companies engaged in the marketing of household appliances, of the city of Guayaquil, taking information from the years 2016-2017 of the SUPERCIAS, there will be an example of how the accounting with the IAS 17 and it will be like with this new regulation, IFRS 16.
The adoption of the new Norma International of financial reporting (IFRS 16 LEASES), gave rise to the investigation of this project, since this regulation replaces the former international accounting (IAS 17 LEASES) standard; so it gave rise to the investigation of what will happen, with scores of leases, mainly as it affected companies in the commercial sector, being one of the sectors that involve more leasing accounts so many operational and financial. Will be analyzed in detail the variations in the financial statements and in the financial indexes of companies engaged in the marketing of household appliances, of the city of Guayaquil, taking information from the years 2016-2017 of the SUPERCIAS, there will be an example of how the accounting with the IAS 17 and it will be like with this new regulation, IFRS 16.
Descripción
Palabras clave
NIIF 16, ANÁLISIS, SECTOR COMERCIAL, ARRENDAMIENTOS