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NIFF 16: la nueva norma de información financiera sobre arrendamientos - Despacho de abogados Gómez-Acebo & Pombo

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NIFF 16: la nueva norma de información financiera sobre arrendamientos

icon 1 de julio, 2016
El International Accounting Standards Board (IASB) ha aprobado una nueva norma internacional de información financiera, la «NIIF 16 Arrendamientos», introduciendo con ella importantes modificaciones sobre el modo en el que las empresas arrendatarias habrán de contabilizar los arrendamientos operativos que suscriban.El International Accounting Standards Board (IASB) emitió en enero de este año una nueva norma internacional de información financiera, la denominada «NIIF 16», mediante la cual se introduce una nueva forma de contabilizar los arrendamientos. Sustituye, a partir de su entrada en vigor —el 1 de enero del 2019—, a la NIC 17, vigente actualmente…

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NIFF 16: la nueva norma de información financiera sobre arrendamientos

Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal