Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable

Autores/as

DOI:

https://doi.org/10.32870/myn.v0i36.6538

Palabras clave:

arrendamiento, capitalización, fuera de balance, IFRS 16, NIIF 16

Resumen

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.

Biografía del autor/a

Viviana Lambreton Torres, Universidad de Monterrey

Profesor AsociadoDepartamento Académico de Contabilidad y FinanzasUniversidad de MonterreyEstudiante del Doctorado en ContaduríaUniversidad Autónoma de Nuevo León

Eduardo Rivas Olmedo, Universidad Autónoma de Nuevo León

Doctor en ContaduríaProfesorFacultad de Contaduría Pública y Adminitración Universidad Autónoma de Nuevo León

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Publicado

2017-07-26

Cómo citar

Lambreton Torres, V., & Rivas Olmedo, E. (2017). Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable. Mercados Y Negocios, (36), 75–96. https://doi.org/10.32870/myn.v0i36.6538