Impacto de la niif 16 en los estados financieros de una empresa de transporte de carga pesada
Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
En el presente trabajo se demuestran los impactos y cambios en los estados
financieros para las empresas que manejan contratos de arrendamiento de activos con
la aplicación de la Norma Internacional de Información Financiera NIIF 16.
Los cambios e impactos de la NIIF 16 se evidencian en los apartados del presente
trabajo de investigación, es normal para cualquier compañía contar con algún tipo de
contrato de arrendamiento de activos, como puede ser oficinas, locales, bodegas,
maquinarias, entre otros.
Estos contratos en la actualidad no se encuentran reflejados dentro de la
contabilidad de las empresas, es decir están por fuera del balance, situación que ha
hecho que dichos rubros sean reservados para los analistas.
Las formas de registrar los activos arrendados cambiarán con la aplicación de la
norma internacional de información financiera - NIIF 16, la cual pretende que los
arrendatarios gestionen sus contratos de manera común, pues ahora con este nuevo
estándar todos los contratos serán tratados como arrendamientos financieros y no
operativos.
In the present investigation, the impacts and changes in the financial statements for the companies that manage asset lease contracts are demonstrated with the application of the International Financial Reporting Standard IFRS 16. The changes and impacts of IFRS 16 are evidenced in the sections of this research work, it is normal for any company to have some type of asset lease contract, such as offices, premises, warehouses, machinery, among others. These contracts are currently not reflected in the accounting of the companies, that is, they are out of balance, a situation that has made these items reserved for analysts. The ways of registering leased assets will change with the application of the international financial reporting standard - IFRS 16, which aims to let tenants manage their contracts in a common way. Well, now with this new standard all contracts will be treated as financial and non-operating leases.
In the present investigation, the impacts and changes in the financial statements for the companies that manage asset lease contracts are demonstrated with the application of the International Financial Reporting Standard IFRS 16. The changes and impacts of IFRS 16 are evidenced in the sections of this research work, it is normal for any company to have some type of asset lease contract, such as offices, premises, warehouses, machinery, among others. These contracts are currently not reflected in the accounting of the companies, that is, they are out of balance, a situation that has made these items reserved for analysts. The ways of registering leased assets will change with the application of the international financial reporting standard - IFRS 16, which aims to let tenants manage their contracts in a common way. Well, now with this new standard all contracts will be treated as financial and non-operating leases.
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Palabras clave
NIF 16, DERECHO DE USO, FUERA DE BALANCE, ARRENDAMIENTOS