Capitalización de los arrendamientos operativos y su impacto en métricas financieras

Translated title of the contribution: Capitalization of operating leases and its impact on financial metrics

Viviana Lambretón Torres, Eduardo Rivas Olmedo

Research output: Contribution to journalArticle

Abstract

The International Accounting Standard Board issued the IFRS 16. This standard will significantly change the accounting for leases. The main change is operating leases will be capitalized, changing the treatment in which these contracts will be recorded and reported in the financial statements. By Incorporating the amounts “out of balance” into the financial statements, the amounts presented in the financial statements and, consequently, the financial metrics are altered. The results of this
study show significant changes in the amounts of assets and liabilities in the balance sheet and significant impacts on all financial ratios analyzed, which will change the use in decision makers.
Original languageSpanish
Pages (from-to)9
Number of pages26
JournalRevista Argentina de Investigación en Negocios
Volume3
Issue number2
Publication statusPublished - 2017

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Capitalization
Operating leases
Financial statements
Liability
International Accounting Standards Board
Balance sheet
Financial ratios
Lease
Decision maker
Assets
International Financial Reporting Standards

Cite this

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title = "Capitalizaci{\'o}n de los arrendamientos operativos y su impacto en m{\'e}tricas financieras",
abstract = "The International Accounting Standard Board issued the IFRS 16. This standard will significantly change the accounting for leases. The main change is operating leases will be capitalized, changing the treatment in which these contracts will be recorded and reported in the financial statements. By Incorporating the amounts “out of balance” into the financial statements, the amounts presented in the financial statements and, consequently, the financial metrics are altered. The results of thisstudy show significant changes in the amounts of assets and liabilities in the balance sheet and significant impacts on all financial ratios analyzed, which will change the use in decision makers.",
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Capitalización de los arrendamientos operativos y su impacto en métricas financieras. / Lambretón Torres, Viviana; Rivas Olmedo, Eduardo.

In: Revista Argentina de Investigación en Negocios, Vol. 3, No. 2, 2017, p. 9.

Research output: Contribution to journalArticle

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AU - Lambretón Torres, Viviana

AU - Rivas Olmedo, Eduardo

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N2 - The International Accounting Standard Board issued the IFRS 16. This standard will significantly change the accounting for leases. The main change is operating leases will be capitalized, changing the treatment in which these contracts will be recorded and reported in the financial statements. By Incorporating the amounts “out of balance” into the financial statements, the amounts presented in the financial statements and, consequently, the financial metrics are altered. The results of thisstudy show significant changes in the amounts of assets and liabilities in the balance sheet and significant impacts on all financial ratios analyzed, which will change the use in decision makers.

AB - The International Accounting Standard Board issued the IFRS 16. This standard will significantly change the accounting for leases. The main change is operating leases will be capitalized, changing the treatment in which these contracts will be recorded and reported in the financial statements. By Incorporating the amounts “out of balance” into the financial statements, the amounts presented in the financial statements and, consequently, the financial metrics are altered. The results of thisstudy show significant changes in the amounts of assets and liabilities in the balance sheet and significant impacts on all financial ratios analyzed, which will change the use in decision makers.

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JO - Revista Argentina de Investigación en Negocios

JF - Revista Argentina de Investigación en Negocios

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