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IN1 La Norma Internacional de Información Financiera 16 Arrendamientos (NIIF 16) establece los principios para el reconocimiento, medición, presentación e información a revelar de los arrendamientos.
14 de jul. de 2023 · IFRS 16 replaces IAS 17, IFRIC 4, SIC‑15 and SIC‑27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.
El IFRS 16 establece un modelo comprensivo para la identificación de los acuerdos de arrendamiento y su tratamiento en los estados financieros tanto de arrendatarios como de arrendadores. El IFRS 16 aplica un modelo de control para la identificación de los arrendamientos, distinguiendo entre arrendamientos y contratos de servicio con
La norma más reciente de International Financial Reporting Standards (IFRS), la IFRS 16, entrará en vigor en enero de 2019, lo que cambiará la forma en que las empresas deben reconocer, medir, presentar y divulgar estos arrendamientos.
IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions , which amended IFRS 16.
IFRS 16 Leases has now been successfully adopted by companies reporting under IFRS® Standards. It is the new normal for lease accounting around the world. IFRS 16 had a significant impact on the financial statements of lessees with ‘big-ticket’ leases, from retailers to banks to media companies. Although lessors
IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.
La solución desarrollada por Deloitte para dar cumplimiento a la Norma IFRS 16, permite que las empresas mantengan adecuados niveles de competitividad y cálculos de manera automática y más segura.
Under IFRS 16, most lease contracts result in the recognition of right-of-use-assets and lease liabilities in the statement of financial position. Therefore, leasing assets under IFRS 16 without using the exemptions related to short-term or low value leases has significant impacts on key accounting ratios of lessees – they will reduce return ...
IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019.
