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IFRS 16 (leases) implementation: impact of entities’ decisions on financial statements

 

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Título alternativo: Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros
Author: Morales Díaz, José
Zamora Ramírez, Constancio
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2018
Published in: Aestimatio: The IEB International Journal of Finance, 17, 60-97.
Document type: Article
Abstract: The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees. The new model (known as the capitalisation model) will entail recognising most previous operating leases in the balance sheet, thus impacting the financial statements of companies in many sectors. The impact on an individual company will vary depending on several decisions that the company’s management must make. These decisions can be divided into two groups: 1) alternative accounting treatments that IFRS 16 permits for certain aspects and 2) estimations. We analyse each of these decisions, their effect on financial statements and how companies are expected to address them. In general, companies are expected to make decisions that reduce the impact of IFRS 16 on their leverage level. El IASB ha emitido recientemente una nueva norma contable de arrendamientos (NIIF 16) que será aplicable para ejercicios que comiencen a partir de 1 de enero de 2019. Esta norma cambiará el modelo contable que aplican los arrendatarios. El nuevo ...
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Cite: Morales Díaz, J. y Zamora Ramírez, C. (2018). IFRS 16 (leases) implementation: impact of entities’ decisions on financial statements. Aestimatio: The IEB International Journal of Finance, 17, 60-97.
Size: 1.524Mb
Format: PDF

URI: https://hdl.handle.net/11441/81282

DOI: 10.5605/IEB.17.4

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