Browsing by Author "Pallango Astudillo, Andrea Carolina"

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    Análisis de la implementación de la Norma Internacional de Información Financiera 16 arrendamiento en la Empresa Autothyun S.A.
    (Universidad de Cuenca, 2024-03-14) Cueva Mogrovejo, Christian David; Pallango Astudillo, Andrea Carolina; Peralta Zúñiga, Marco Leonardo
    This project aims to analyze in detail the implementation of IFRS 16 "Leases" in the financial statements of Autohyun S.A. The specific objectives include the evaluation of lease contracts, the analysis of accounting and financial changes, the determination of the appropriate accounting treatment and the identification of variations to evaluate the impact of IFRS 16. The research will adopt a non-experimental approach based on descriptive transectional design. The phenomena will be observed in their natural context, describing the current situation of Autohyun S.A., its lease contracts and financial statements. The research will be transversal, focused on the impact of IFRS 16 on the company's financial statements in the year of study. This study will offer a comprehensive understanding of the application of IFRS 16 at Autohyun S.A., providing theoretically and practically supported results. This comprehensive analysis includes the projection of financial statements and the application of financial indicators for a comprehensive evaluation.