La Incidencia en las Áreas Financiera y Tributaria de las Sociedades Ecuatorianas por la Implementación de la NIIF 16 Arrendamientos

Abstract:

Ecuador has implemented International Financial Reporting Standards since 2011 in the private sector. For this reason, the study of the application and implementation of international accounting standards is substantial in order to report the Financial Statements in private companies. Because of Accounting science is dynamic, it requires a continuous rules updating inside of companies. In this regard, the adoption of International Financial Reporting Standard number sixteen regulates the economic facts of operating leases from another perspective, conducting to financial and tax analysis.

Año de publicación:

2016

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Fuente:

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