IFRS 16 (leases) implementationImpact of entities’ decisions on financial statements

  1. José Morales Díaz
  2. Constancio Zamora Ramírez
Revista:
Aestimatio: The IEB International Journal of Finance

ISSN: 2173-0164

Año de publicación: 2018

Número: 17

Páginas: 60-97

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Aestimatio: The IEB International Journal of Finance

Resumen

El IASB ha emitido recientemente una nueva norma contable de arrendamientos (NIIF 16) que será aplicable para ejercicios que comiencen a partir de 1 de enero de 2019. Esta norma cambiará el modelo contable que aplican los arrendatarios. El nuevo modelo (conocido como modelo de capitalización) conllevará reconocer en balance la mayoría de los antiguos arrendamientos operativos, creando un gran impacto en los estados financieros de las compañías en numerosos sectores. El impacto en cada empresa individual puede ser diferente en función de una serie de decisiones que la Dirección de la empresa debe tomar. Estas decisiones pueden dividirse en dos grupos: 1) tratamientos contables alternativos que la norma permite para ciertos aspectos y 2) estimaciones. Analizamos cada una de esas decisiones, su efecto en los estados financieros y cómo se espera que las empresas las utilicen. En general, se espera que las empresas utilicen estas decisiones para reducir el impacto en el nivel de apalancamiento.

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