Enmienda de la IFRS 16: Impacto en reconocimiento en el estado de resultados

Authors

  • Valeria Dávila Silva Pontifical Catholic University of Peru image/svg+xml
  • Pierr Armando Junior Quevedo Delgado Pontifical Catholic University of Peru image/svg+xml

Keywords:

Negative expenses, income, IFRS 16, financial, fee

Abstract

Given the COVID-19 situation, IASB decided to amend IFRS 16, which is the Leasing standard. This amendment focuses on benefit to lessees of revaluing the right-of-use asset and the lease liability due to changes in the contract as long as the conditions proposed are met. However, analyzing the financial statements, there will be a numerical impact for both the Statement of Financial Position and the Statement of Cash Flow. On the other hand, in the Income Statement, there will be an impact on the recognition of this benefit. In addition, there are different ways in which companies can account for it depending on the sector to which they belong.

Downloads

Download data is not yet available.

Author Biographies

  • Valeria Dávila Silva, Pontifical Catholic University of Peru

    Estudiante de octavo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Coordinadora del equipo de Emprendimiento de la Revista Lidera.
    Miembro del Núcleo de Apoyo Fiscal - SUNAT.
    davila.v@pucp.edu.pe

  • Pierr Armando Junior Quevedo Delgado, Pontifical Catholic University of Peru

    Estudiante de octavo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Miembro del Núcleo de Apoyo Fiscal - SUNAT.
    p.quevedo@pucp.edu.pe

Downloads

Published

2021-12-17

Issue

No. 16 (2021)

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Enmienda de la IFRS 16: Impacto en reconocimiento en el estado de resultados. (2021). Revista Lidera, 16, 22-27. https://revistas.pucp.edu.pe/index.php/revistalidera/article/view/24849