Efecto de la NIIF 16 en el arrendamiento de bienes inmuebles en empresas comerciales del Distrito Metropolitano de Quito en el año 2022

Abstract

IFRS 16 establishes the accounting principles for the treatment of leases, the main objective is to ensure that lessees as lessors provide accurate and valuable information on these transactions and thereby reflect in the statement of financial position and statement of cash flows in the entities. The present study has the objective of analyzing the main effects of the implementation of IFRS 16 in the leasing of real estate in commercial companies of the Metropolitan District of Quito in the year 2022, for which the application of a documentary research was considered because it allows collecting normative information and authors to analyze the effect of the implementation of the standard, additionally, descriptive research is used, with a qualitative and quantitative approach through the application of instruments such as the survey for 30 companies operating in the northern area of the Metropolitan District of Quito. As findings, the implementation of IFRS16 has had a significant impact on commercial companies located in the Metropolitan District of Quito, where leasing contracts have represented one of the main challenges, as well as the need for entities to have an integrated computer system. However, the accounting of assets and liabilities has generated positive effects on solvency and simplification of accounting processes, as a result, the confidence of investors in these companies has been strengthened.