Aplicación e impacto financiero y tributario de la NIIF 16–Arrendamientos en las empresas Inmobiliarias - Constructoras del Sector Norte, Quito - Ecuador

Abstract

This degree work details and analyzes the financial, accounting and tributary treatment of IFRS 16- Leases focusing on real estate and construction companies in the North of Quito IFRS 16 establishes the recognition, measurement and presentation of leases in the financial statements, so that new assets and liabilities for the right of use will be recorded. To the IASB (International Accounting Standards Board), this is an improvement in transparency, comparability and provides new ways of performing operations. For this reason, this degree work will serve as a guide for real state and construction companies to minimize confusion in the applying this standard