Activos arrendados en inversiones aplicando normativa contable internacional NIC 17 y NIC 16 en la empresa Universitaria S.A.

Abstract

At present, some countries consider leasing as a source of economic income and the optimal means to acquire goods without making large disbursements by employers. On the other hand, the International Accounting Standards allow companies to have a guide for the adequate treatment of the various accounting items, which facilitates the presentation of truthful information in the financial statements.The objective of this work is the e correct registration of investments in leased assets through the application of IAS 17 for leases and IAS 16 for the recognition of assets called plant and equipment properties, which provide policies and guidelines to the professional accountant in order to facilitate the correct accounting. The resolution of the case study based on the descriptive method concludes that it is an operating lease from the perspective of the lessee with investments in property called plant and equipment.