Análisis del impacto contable y financiero de la aplicación de NIIF 16 en la empresa Kerámikos S.A.

Abstract

Change from IAS 17 to IFRS 16 applied in "KERAMIKOS S.A", presumes variations in its accounting, it eliminates the classification of leases in operating and financial to identify them as an asset and a liability for right of use. It began with the analysis of secondary sources that it covers, theoretical background and basic concepts that allowed the practical development of the degree work; subsequently, the methodology is established based on a qualitative approach that seeks to understand the behavior of accounting, financial statements, indicators, and tax changes when applying the new standard. To meet the main objective, an analysis of the lease contracts was carried out, determining whether the conditions established by IFRS 16 are met, subsequently, the obligations and rights that would be registered in 2019 are fulfilled; In addition, the initial and subsequent measurement of these leases was carried out to generate the final balances, shaping them into accounting entries and reflecting them in financial statements; finally, through the use of indicators, an analysis is carried out on the effect on the financial statements and also on tax changes.