Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable

Eduardo Rivas Olmedo

Research output: Contribution to journalArticlepeer-review


This document aims to highlight the impact of the application of IFRS 16 on ROA,
ROE and profit margin metrics. As well as in the reasons of financial leverage and
liquidity so that both the responsible for the information and the users of the same, are aware of the effect that generates this new international standard of lease in the
financial situation and in the results of operation. In addition to presenting the main requirements that make it possible for decision-makers, both private and public, to anticipate and prepare adequately for change.
Original languageSpanish
Pages (from-to)75
Number of pages96
JournalMercados y Negocios (1665-7039)
Issue number36
Publication statusPublished - 2017

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