Publicación: ADOPCIÓN DE LA NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA 16 ARRENDAMIENTOS EN EMPRESAS CHILENAS DEL SECTOR TRANSPORTE
Fecha
2022
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HORIZONTES EMPRESARIALES
Resumen
THE PURPOSE OF THIS STUDY IS TO ANALYSE THE APPLICATION AND IMPACTS OF INTERNATIONAL FINANCIAL REPORTING STANDARD 16 ON LEASES, EVALUATING THE FINANCIAL STATEMENTS OF SEVEN CHILEAN TRANSPORT AND LOGISTICS COMPANIES. IT IS EMPIRICAL RESEARCH WITH A DESCRIPTIVE APPROACH AMONG COMPANIES LISTED ON THE CHILEAN STOCK EXCHANGE. IT WAS FOUND THAT THE MOST AFFECTED COMPANIES ARE REDBUS URBANO S.A., LATAM S.A. AND CORREOS DE CHILE, DUE TO THE HIGH RECOGNITION OF OPERATING LEASE ASSETS AND LIABILITIES. COMPANIES BELONGING TO THIS INDUSTRY THAT USE A HIGH LEVEL OF OPERATING LEASES TO FINANCE THEIR OPERATIONS ARE EXPOSED TO THE REQUIREMENTS OF IFRS 16 AND CONSEQUENTLY TO CHANGES IN THEIR FINANCIAL STATEMENTS AND FINANCIAL METRICS.
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LEASING, IFRS16, CHILE, NIIF16, CHILE, ARRENDAMIENTOS
