What IFRS 16 Leases Brings for Lessees

Authors

DOI:

https://doi.org/10.11565/gesten.v3i4.68

Abstract

IFRS 16 addresses the identification of lease contracts as well as their accounting treatment in the financial statements of lessees and lessors. This article discusses the identification of the lease contract, measurement challenges, sale and leaseback transactions, and the transition to IFRS 16.

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Author Biography

  • Horacio Molina Sánchez, Loyola University Andalusia

    Experto Contable Acreditado por AECA (ECA-AECA), Profesor de la Universidad Loyola Andalucía

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Published

2019-10-10

Issue

Vol. 3 No. 4 (2019): A 10 años de la adopcion de las normas IFRS

Section

Paper

License

Copyright (c) 2019 GESTIÓN Y TENDENCIAS

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

What IFRS 16 Leases Brings for Lessees. (2019). GESTIÓN Y TENDENCIAS, 3(4), 10-11. https://doi.org/10.11565/gesten.v3i4.68