Análisis del impacto financiero y tributario de la aplicación de la NIIF 16 “Arrendamientos” en el sector de la comercialización de electrodomésticos en la ciudad de Guayaquil

Abstract

This research includes the analysis of the financial and tax impact of the application of the IFRS 16 "Lease", focusing specifically on the commercial sector companies in the city of Guayaquil. In the first place, the antecedents of the accounting regulations and of the appliance sector at an international and national level are presented. Next, the most important paragraphs within the standard are developed in the theoretical framework, providing the reader with a clear guide to the publications that should be considered, as well as a legal, fiscal and financial framework in order to estimate the effects that regulation will have in The date of transition in the sector proposed in this research from several perspectives. The study is carried out under the descriptive bibliographic method with a qualitative approach whose sample for the development of the results was chosen for convenience due to the confidentiality established by certain companies with internal information. Finally, the entire process for the application of IFRS 16 and the variations in the financial statements before and after its implementation is presented, concluding the significant impact on the financial statements of the home appliance marketing sector and providing a series of recommendations for its consideration of the sector.