Propuesta metodológica para contabilizar las concesiones otorgadas por los arrendadores a los arrendatarios del sector de la industria cementera, por los efectos económicos del COVID-19 en la ciudad de Guayaquil.

Abstract

The coronavirus pandemic has caused problems for companies worldwide, especially in the cement industry, leasing and related accounting. Before facing this health crisis, this activity was carried out normally, but under the effects of COVID- 19, tenants have had to request modifications to operating leases from their landlords. Landlords have responded in different ways: by partially or totally waiving some lease fees, deferring payment, extending contract terms, or a combination of those responses. IFRS 16 "Leases", prior to COVID-19, already included a section regulating the accounting for modifications to original leases, which required complex accounting treatment. The presence of COVID-19 and the emergence of different types of leaseholders' concessions in favor of tenants, forced in May 2020 the IASB - International Accounting Standards Board to issue modifications to IFRS 16, with the aim of simplifying the accounting for modifications to leases resulting from the effects of COVID-19. The problem of this topic is to guide the preparers of the financial information of the companies, with the accounting models that tenants and lessors must incorporate in their accounting records to account for each of the modifications to the leases agreed by the parties, as a consequence of COVID-19.