Análisis del impacto y la aplicación de la NIIF 16 Arrendamientos en los Estados Financieros de la empresa Induglob S.A.

Abstract

To determine the impact of IFRS 16 on the financial statements of Induglob S.A. lease contracts were analyzed in order to determine the amounts of rights and obligations that arise from them and that must be recorder in 2019; after this, the subsequent measurement of these new components determining final balances and how these affect the financial statements of the company. Obtained the balances an analysis was made in the tax aspect with the purpose of examining to what extent the new norm affects this area of the company. With the same balances, the main financial indicators were affected to establish the extent to which the Company´s financial position changes with the implementation of IFRS 16.