El aplicativo “LEASE IFRS 16 TOOL” y su incidencia en los procesos de valoración los contratos de arrendamientos en las empresas comercializadoras de combustibles en Guayaquil.

Abstract

At a global and local level, there are several companies in the hydrocarbon sector that do not prepare their financial statements under the International Financial Reporting Standards, generating a significant impact on the financial statements. One of the most complex aspects in the practical use of IFRS 16 is the valuation of the lease term, this is due to the fact that there are companies that have leased assets in large quantity and several of them present clauses or conditions that can make it difficult to interpretation of the same by not having the necessary knowledge to estimate the fair value at the end of the period. The main objective of this article is to establish the incidence of the use of the Lease IFRS 16 Tools application in the processes of lease contracts and to compare the impact it will have on the financial indicators of companies in the economic sector of Fuel Sales in the city of Guayaquil, the methodology is focused on analyzing the use of the technological application based on IFRS 16 and its impact on financial ratios based on the information presented in the financial statements and thus determine the accounting consequences. In conclusion, with the Lease IFRS 16 Tools application, the simplification of complex calculations is obtained, it is easy to use and allows calculations of contracts with changing rents during the term of the lease, without the need to carry out separate calculations in such a way that there is a time saving.