Incidencia de aplicación de NIIF 16 en el estado de flujos de efectivo de la empresa Hortifrut Perú SAC
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Date
2019
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación está enfocado en la aplicación de la Norma Internacional de Información Financiera 16 Arrendamientos en la empresa Hortifrut Perú SAC y conocer su incidencia en el Estado de Flujos de Efectivo, dicha norma es consecuencia de la constante investigación para la mejora continua de la información presentada por una entidad que informa, en ella se encuentra las pautas para el tratamiento contable y la presentación en los Estados financieros sobre los arrendamientos que una entidad posee como consecuencia de su gestión y puesta en marcha, Surge el concepto de activo por Derecho de uso, dichos cambios se pueden determinar mediante el análisis de los contratos vigentes que la entidad posee en el alcance de la norma, la adopción a pautas, elaborando un análisis comparativo mediante cuadros estadísticos y la elaboración de un Estado de Flujos de Efectivo posterior a la aplicación de la Norma NIIF 16 Arrendamientos.
Abstract: This research work is focused on the application of the International Financial Information Standard 16 Leases in the company Hortifrut Perú SAC and knows its impact in the statement of Cash Flows, the norm is a consequence of the constant investigation for the continuous improvement of the information presented by an entity that informs, in it there are the guidelines for the accounting treatment and the presentation in the financial statements about the leases that an entity owns as a result of its management and Start- up, the asset arises by right of use, these changes can be determined by analyzing the current contracts that the entity has in the scope of the standard, adopting guidelines, developing a comparative analysis through statistical tables and preparing a statement of cash flows after the application of standard IFRS 16 Leases
Abstract: This research work is focused on the application of the International Financial Information Standard 16 Leases in the company Hortifrut Perú SAC and knows its impact in the statement of Cash Flows, the norm is a consequence of the constant investigation for the continuous improvement of the information presented by an entity that informs, in it there are the guidelines for the accounting treatment and the presentation in the financial statements about the leases that an entity owns as a result of its management and Start- up, the asset arises by right of use, these changes can be determined by analyzing the current contracts that the entity has in the scope of the standard, adopting guidelines, developing a comparative analysis through statistical tables and preparing a statement of cash flows after the application of standard IFRS 16 Leases
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Keywords
NIIF 16, Estado de flujo de efectivo, Arrendamientos