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Hace 23 horas · The International Accounting Standards Board changed the accounting treatment of leases by issuing IFRS 16, which has been applied since 2019.This study was conducted on retail, construction, real estate and mining companies listed in the Latin American Integrated Market (MILA), with the objective of evaluating the effect of IFRS 16 on the financial indicators of profitability and indebtedness ...
Hace 5 días · IFRS in Focus — IASB issues IFRS 16 – Leases. Published on: 13 Jan 2016. This newsletter provides a comprehensive overview of the IASB's new standard, IFRS 16 'Leases'. Download.
Hace 4 días · IFRS 16, effective from January 1, 2019, changes how leases are accounted for in financial statements. Under this standard, many leases that were previously off-balance sheet must now be included on the balance sheet as a "Right-of-Use" (ROU) asset and a corresponding lease liability. Key Changes:
Hace 4 días · NIIF 16 Arrendamientos. Fecha: 23/05/2024 Sección: Internacional. Descripción: NIIF 16.diciembre 23.pdf (Descargar PDF) Ver todos las Normativas de Contabilidad. Suscribete al newsletter de ICAC. La dirección de correo electrónico del suscriptor. Stay informed - subscribe to our newsletter.
Hace 3 días · The IFRS 16 sublease accounting moves responsibility for basic advantage for the resident before the finish of the lease term.
Hace 4 días · Accounting for Leases Under IFRS 16. The introduction of IFRS 16 has fundamentally changed how leases are accounted for, bringing most leases onto the balance sheet and thereby increasing transparency. This standard requires lessees to recognize a right-of-use asset and a corresponding lease liability for almost all lease agreements.
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