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Gestión y Tendencias
Article . 2019 . Peer-reviewed
License: CC BY NC
Data sources: Crossref
https://dx.doi.org/10.11565/ge...
Other literature type
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Las novedades para los arrendatarios que trae la NIIF 16. Arrendamientos

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 10 Oct 2019Publisher:Chimera Innova GroupJournal:Gestión y Tendencias, volume 3, pages 10-11 (issn: 0719-6768, eissn: 0719-6768, Copyright policy )
Authors: Horacio Molina Sánchez;

doi: 10.11565/gesten.v3i4.68

Las novedades para los arrendatarios que trae la NIIF 16. Arrendamientos

Abstract

La NIIF 16 aborda la identificación de los contratos de arriendo así como su tratamiento contable en los estados financieros de los arrendatarios y arrendadores. En este artículo se discute la identificación del contrato de arrendamiento, los desafíos de medición, ventas con arrendamiento posterior y la transición de la NIIF 16.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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