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.
Translated title of the contribution | The Incidence in the Financial and Tax Areas of Ecuadorian Companies due to the Implementation of IFRS 16 Leases |
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Original language | Spanish (Ecuador) |
State | Published - 9 Nov 2016 |
Event | Primer Encuentro Científico de Ciencias Administrativas, Contables y de Negocios - EC Duration: 9 Nov 2016 → 10 Nov 2016 https://isbn.cloud/9789978102749/desarrollo-social-y-entornos-empresariales-en-ecuador-memoria-del-encuentro-de-ciencias-administ/ |
Conference
Conference | Primer Encuentro Científico de Ciencias Administrativas, Contables y de Negocios |
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Period | 9/11/16 → 10/11/16 |
Internet address |
Keywords
- Accounting
- Financial analysis
- Ifrs 16
- Leasing
- Taxation
CACES Knowledge Areas
- 113A Economics