Efecto contable de la aplicación de la NIIF 16 “arrendamientos” en compañía transportes y logística del área Andina Trandina S.A., en el año 2019

Abstract

The key objective of this research is to establish the correct application and bookkeeping in accordance with the International Financial Reporting Standard 16 - Leases, on the Company's financial statements. To demonstrate the accounting effects in the financial statements, this research has been based on the TRANDINA S.A. Company, since due to its business line, it enters into leasing contracts for offices and warehouses for the development of its activities.

The major changes in the International Financial Reporting Standards (IFRS), thus the information is presented in a reasonable manner, have generated the optional application of IFRS 16 – Leases. The objective of this research is to carry out the accounting treatment evaluation and the financial recognition of the leasing contracts, in a Company oriented to the service of Logistics and Transportation. During the investigation process, the correct application, accounting records and the tax effects of the application of IFRS 16 “Leases” in the Company TRANDINA S.A., in the year 2019, will be established. The conclusions mentioned in this investigation will help the Company avoid possible sanctions by the control entities for misapplication of this standard.