Aplicación práctica de la NIIF 16 y la NIC 17: un caso real de auditoría de arrendamientos

Author

Martín Pérez, Inés

Abstract

In this assignment, I develop an audit cause based on the change of the regulation of leasings. In it, we deal with the international accounting standard (IAS) number 17 and the international financial reporting standard (IFRS) number 16, which regulate leasing contracts.
In this paper, I try to explain and see the main differences between the two standards based on the same practical case, from the point of view of the lessor and the tenant.

Director

Castillo Merino, David

Degree

IQS SM - Master’s Degree in Auditing and Management Control

Date

2021-07-16