Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable
DOI:
https://doi.org/10.32870/myn.v0i36.6538Keywords:
arrendamiento, capitalización, fuera de balance, IFRS 16, NIIF 16Abstract
Este documento tiene como objetivo evidenciar el impacto que generará la aplicación de la IFRS 16 en las métricas de rentabilidad ROA, ROE y en el margen de utilidad. Así como en las razones de apalancamiento financiero y liquidez para que, tanto los responsables de la información como los usuarios de la misma, tengan conocimiento del efecto que genera esta nueva norma internacional de arrendamiento en la situación financiera y en los resultados de operación. Además de presentar los principales requerimientos que establece para que los tomadores de decisiones, tanto de las empresas privadas como de las públicas, puedan anticiparse y prepararse adecuadamente al cambio.References
Aragonés, J. R., & Mascareñas, J. (1994). La eficiencia y el equilibrio en los mercados de capital. Análisis Financiero, 64, 76–89.
Beattie, V., Edwards, K., & Goodacre, A. (1998). The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28(4), 233–254. http://doi.org/10.1080/00014788.1998.9728913
Benzacar, K. (2013). To lease or not to lease new standard for old practices. CMA Magazine, 83(April), 34–36.
Branswijck, D., Longueville, S., & Everaert, P. (2011). The Financial Impact Of The Proposed Amendments To Ias 17 : Evidence From Belgium And The Netherlands. Accounting and Management Information Systems, 10(2), 275–294.
Damodaran, A. (2009). Leases , Debt and Value. Journal of Applied Research in Acocunting and Finance, 4(1), 3–29.
Deloitte. (2016). Few Are Prepared to Comply With New Lease Accounting Standards. New York. Retrieved from http://www.prnewswire.com/news-releases/few-are-prepared-to-comply-with-new-lease-accounting-standards-300279755.html
Durocher, S. (2008). Canadian Evidence on the Constructive Capitalization of Operating Leases. Accounting Perspectives, 7(3), 227–256. http://doi.org/10.1506/ap.7.3.2
Ericson, J., & Skarphagen, R. (2015). Capitalization of Operating Lease and Its Impact on Firm’s Financial Ratios. Procedia - Social and Behavioral Sciences, 211, 268–276. http://doi.org/10.1016/j.sbspro.2015.11.034
Fama, E. F. (1965). Random Walks in Stock Market Prices. Financial Analysts Journal, 21(5), 55–59.
Fama, E. F. (1970). Session topic: stock market price behavior. The Journal of Finance, 25(2), 383–417.
Fitó, M. À., Moya, S., & Orgaz, N. (2013). Considering the effects of operating lease capitalization on key financial ratios. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 42(159), 341-369. http://doi.org/10.1080/02102412.2013.10779750
Fülbier, U. R., Silva, J. L., & Pferdehirt, H. M. (2008). Impact of Lease Capitalization on Financial Ratios of Listed German Companies **. Schmalenbach Business Review, 60(April), 122–145.
IASB. (2010a). El Marco Conceptual para la Información Financiera, 19–54. Retrieved from http://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish Web Summaries 2013/Marco Conceptual.pdf
IASB. IAS 17 Leases (2010). Retrieved from www.eifrs.ifrs.org
IASB. (2016a). IFRS 16 Leases, (January 2016), 733–778. Retrieved from http://eifrs.ifrs.org/eifrs/PdfAlone?id=16047&sidebarOption=UnaccompaniedIfrs
IASB. (2016b). IFRS 16 Leases; Effects analysis, (January), 104. Retrieved from www.irfrs.org
IASB. (2016c). IFRS 16 Leases At a glance. Retrieved from http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/IFRS_16_project-summary.pdf
Imhoff Jr., E. a, & Lipe, R. C. (1991). Operating Leases: Impact of Constructive Capitalization. Accounting Horizons, 5(1), 51–64. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9604010111&site=ehost-live
Imhoff Jr., E. a, Lipe, R. C., & Wrignt, D. W. (1997). Operating leases Income effects of constructive capitalization.pdf. Accounting Horizons, 11(2), 12–32.
Jensen, C., & Meckling, H. (1976). Theory of the firm : Managerial Behavior , Agency Costs and Ownership Structure I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e, 3, 305–360.
KPMG. (2016). NIIF 16 Nueva norma sobre arrendamientos. Retrieved from https://home.kpmg.com/content/dam/kpmg/pdf/2016/01/NIIF-16-Nueva-norma-sobre-arrendamientos.pdf
Modigliani, F. & Miller, M. (1958). The American Economic. The American Economic Review, 48(3), 261–297.
Morais, A. I. (2013). Why companies choose to lease instead of buy? Insights from academic literature. Academia-Revista Latinoamericana de Administracion, 26(3), 432–446. http://doi.org/10.1108/ARLA-07-2013-0091
Nelson, A. J. (1963). Capitalizing Leases-The Effect on financial ratios. Journal of Accountancy, 49–54.
Nuryani, N., Heng, T. T., & Juliesta, N. (2015). Capitalization of Operating Lease and Its Impact on Firm’s Financial Ratios. Procedia - Social and Behavioral Sciences, 211(September), 268–276. http://doi.org/10.1016/j.sbspro.2015.11.034
Schallheim, J., Wells, K., & Whitby, R. J. (2013). Do leases expand debt capacity? Journal of Corporate Finance, 23, 368–381. http://doi.org/10.1016/j.jcorpfin.2013.09.004
SEC. (2005). Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers. Nature, 401(c), 105. Retrieved from https://www.sec.gov/news/studies/soxoffbalancerpt.pdf
Published
How to Cite
Issue
Section
License
Mercados y Negocios by Department of Mercadotecnia y Negocios Internacionales. University of Guadalajara is licensed under a License Creative Commons Attribution-NonCommercial 4.0 International.
The author retains the copyright.
