Simulación del Cambio en la Contabilidad de los Arrendamientos en Métricas Clave de las Empresas Mexicanas

Translated title of the contribution: Simulation of the Change in the Accounting of Leases in Key Metrics of Mexican Companies

Viviana Lambretón Torres, Eduardo Rivas Olmedo

Research output: Contribution to journalArticle


The new international leasing standard will change significantly the accounting for leases. The objective in this research is to simulate the effect on the financial information of 31 companies listed on the Mexican Stock, as if the standard would have been mandatory in 2016. The research used the capitalization methodology developed by Imhoff (1991 & 1997) with the modifications proposed by Fülbier (2008). Our results indicate statistically significant changes in both figures of the financial statements and financial metrics analyzed. Given the limited information available in the notes to the financial statements about the characteristics of the lease agreements, this study used assumptions and a capitalization model that could affect the results; however, these limitations do not detract from the usefulness of the study, since it will help to understand the implications of this change that significantly modifies the financial information.
Original languageSpanish
Pages (from-to)64-91
Number of pages28
JournalRevista de Investigación en Ciencias Contables y Administrativas
Issue number2
Publication statusPublished - Jul 2019


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