Implementación de la NIIF 16 en el laboratorio clínico Interlab de la ciudad de Guayaquil

Abstract

At Interlab they are implementing the IFRS 16 Leases in the year 2021 and we review the effects that this implementation causes on their financial statements, using the financial ratios to be able to measure the impact on the various parts that make up the financial statements, In the same way, the findings found allowed us to observe that Interlab has had to implement changes in its integrated accounting system to facilitate the control and application of the regulations. Therefore, in general, this process has brought great challenges for the company since, before the adaptation of the values achieved in relation to efficiency and ROA, a decrease was observed, while business obligations and ROE.