Implementación de la Norma Internacional de información Financiera 16- Arrendamientos desde la perspectiva del arrendatario en contratos de arrendamientos en la zona aeroportuaria de Quito.

Abstract

The study focused on the analysis of the lease contracts of the Quito airport area from the year 2024 from the tenant's perspective; however, there are no previous investigations applied to this sector, so the commercial sector was taken as a reference. From the approach of IFRS 16, the lessee must recognize an asset for the right of use and a liability for payments of the leased asset, for which it must be reviewed whether or not the contract contains a lease, so as not to affect the Statement of Financial Situation and Income Statement. The present study was qualitative in nature because it sought to delve into the implementation of IFRS 16 in companies located in the airport sector, therefore, the type of sampling chosen was by judgment, the sample was four accountants with experience in the accounting of leases to know how they have applied the standard and its effects on the Financial Statements. Finally, a practical case was presented where the company “Asociados S.A”, tenant, maintains a lease contract with its lessor Quiport, with a variable monthly fee for nine years, therefore a comparison was made of what was recorded in the accounting. of the lessee and in what was presented in the Income Statement where it was evident that the accounting and tax bases are different, which generated a temporary difference, consequently both IFRS 16 and IAS 12 were applied.