Browsing by Author "Heras Montesdeoca, Jorge Luis"

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    Análisis de la aplicación de la NIIF 16 en empresas del sector comercial de la ciudad de Cuenca
    (Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-12-15) Ortiz Del Salto, Roberto Carlos; Heras Montesdeoca, Jorge Luis
    This research analyzes the application of the International Financial Reporting Standard (IFRS) 16: Leases, hereinafter IFRS 16, in companies belonging to the commercial sector of the city of Cuenca during the period 2022–2023. The applied methodology is a descriptive- documentary research approach with a quantitative focus. Financial statements of the selected companies were analyzed to verify the implementation of the requirements established by the accounting standard and to assess its impact at both the tax and financial levels. The results show that entities have generally incorporated the criteria for recognition, initial and subsequent measurement; however, variations were identified in the level of disclosure and in the criteria defined by the standard regarding accounting policies, measurement methods, and explanatory notes. Furthermore, some cases did not detail the deferred taxes generated by temporary differences. It is evident that the application of the standard directly influences key financial indicators, particularly those related to leverage, profitability, and asset structure. These findings provide an opportunity for future research to incorporate more precise information on lease contracts, terms, and conditions of each of the companies analyzed in this study.