Publicación:
ADOPCIÓN DE LA NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA 16 ARRENDAMIENTOS EN EMPRESAS CHILENAS DEL SECTOR TRANSPORTE

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dc.creatorFERNANDO ANDRÉS MORALES PARADA
dc.date2022
dc.date.accessioned2025-01-10T15:33:09Z
dc.date.available2025-01-10T15:33:09Z
dc.date.issued2022
dc.description.abstractTHE 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.
dc.formatapplication/pdf
dc.identifier.issn0719-0875
dc.identifier.issn0717-9901
dc.identifier.urihttps://repositorio.ubiobio.cl/handle/123456789/12553
dc.languagespa
dc.publisherHORIZONTES EMPRESARIALES
dc.rightsPUBLICADA
dc.subjectLEASING
dc.subjectIFRS16
dc.subjectCHILE
dc.subjectNIIF16
dc.subjectCHILE
dc.subjectARRENDAMIENTOS
dc.titleADOPCIÓN DE LA NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA 16 ARRENDAMIENTOS EN EMPRESAS CHILENAS DEL SECTOR TRANSPORTE
dc.title.alternativeADOPTION OF IFRS 16 ON LEASES IN CHILEAN COMPANIES IN THE TRANSPORTATION SECTOR
dc.typeARTÍCULO
dspace.entity.typePublication
ubb.EstadoPUBLICADA
ubb.Otra ReparticionDEPARTAMENTO DE ADMINISTRACION Y AUDITORIA
ubb.SedeCONCEPCIÓN
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