Análisis de la aplicación de la NIIF 16 Arrendamientos en empresas del sector construcción de la ciudad de Guayaquil Periodo 2018-2020.

Abstract

Within the construction sector not all companies are suitable for the correct implementation of IFRS and face difficulties in the recognition of lease contracts. As a result, no reliable financial statements are presented and business administration is adversely affected. Therefore, we present this research work where we have analyzed the incidence of the application of IFRS 16 in companies in the construction sector of the city of Guayaquil by conducting an analysis through the implementation of a transversal design, observational and retrospective descriptive type with a mixed approach; for this reason, primary and secondary sources were used, through semi structured interviews with experts in IFRS, accounting and taxation, so too, by using a desk research were analyzed the financial statements of construction companies. The results of this research show that the financial effects of applying the rules are changes and improvement in the reading of financial statements, transparency of information, increased profitability and discount rate. While the financial analysis carried out evidences the recording of new accounting accounts whose values are not relevant, that is, the incidence of the norm in finance and at the tax level is not significant for the companies studied.