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

Translated title of the contribution: The Incidence in the Financial and Tax Areas of Ecuadorian Companies for the Implementation of Niif 16 Leases

Research output: Contribution to conferencePaper

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 contributionThe Incidence in the Financial and Tax Areas of Ecuadorian Companies for the Implementation of Niif 16 Leases
Original languageSpanish (Ecuador)
StatePublished - 9 Nov 2016
EventPrimer Encuentro Científico de Ciencias Administrativas, Contables y de Negocios - EC
Duration: 9 Nov 201610 Nov 2016
https://isbn.cloud/9789978102749/desarrollo-social-y-entornos-empresariales-en-ecuador-memoria-del-encuentro-de-ciencias-administ/

Conference

ConferencePrimer Encuentro Científico de Ciencias Administrativas, Contables y de Negocios
Period9/11/1610/11/16
Internet address

Keywords

  • Ifrs 16
  • Taxation
  • Leasing
  • Financial analysis
  • Accounting

CACES Knowledge Areas

  • 113A Economics

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