IFRS 16: International financial reporting standard about leases
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Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
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IFRS 16: International financial reporting standard about leasesAutoría
Tutor/Supervisor; Universidad.Departamento
GILL DE ALBORNOZ NOGUER, BELEN; Universitat Jaume I. Departament de Finances i Comptabilitat.Fecha de publicación
2020-07-16Editor
Universitat Jaume IResumen
Over the past few decades, the regulations in force in most jurisdictions, and in particular IAS 17 of the International Accounting Standards Board (IASB), established a mixed approach based on the classification of ... [+]
Over the past few decades, the regulations in force in most jurisdictions, and in particular IAS 17 of the International Accounting Standards Board (IASB), established a mixed approach based on the classification of leases into two types, financial and ope rat ing . The former generates the accounting of assets and liabilities to the balance sheet, while the latter only involve the posting of expenses to Profitability Analysis. But IAS 17, and the rest of the standards based on this classification of leases be tween financ ial and operat ing , generated both theoretically and practically.
On January 13, 2016, the IASB issued International Financial Reporting Standard (IFRS) 16 ,about leases, which entered into force on 1 January 2019. The main change in IFRS 16 from the previous standard, IAS 17, is the elimination of duality between financ e and operat ing leases, resulting in a single accounting model that substantially affects the le ssee´s accounting, recognizing in the balance sheet both the right to use the underlying asset and the obligation to pay the debt. This work consists of a study of the new IFRS 16 about leases. The main objective is to gather key information to understand why this new standard , its historical context, and its effect on financial statements. [-]
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Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020
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