Análisis de adopción y aplicación de la norma internacional de información financiera 16 en el sector de empresas comerciales y su impacto contable, tributario y financiero.

Abstract

The objective of this article is to analyze the accounting, tax and financial effects and impacts caused by the implementation and application of IFRS 16 from the perspective of the lessee, and thus study the variations produced in the financial statements of the companies of the commercial sector in the city of Cuenca. This study employs a descriptive type of research with a quantitative and qualitative approach in order to determine the accounts and financial indicators affected by the implementation of IFRS 16. It is evidenced that the transition of this standard effectively causes changes at accounting, financial and tax level in the companies that use leases for the development of their economic activities. In addition, it is concluded that the implementation of IFRS 16 causes variations in the financial position, in the economic result, in financial indicators and the generation of deferred taxes.