Enmienda de la IFRS 16: Impacto en reconocimiento en el estado de resultados
Given the COVID-19 situation, IASB decided to amend IFRS 16, which is the Leasing standard. This amendment focuses on benefit to lessees of revaluing the right-of-use asset and the lease liability due to changes in the contract as long as the conditions proposed a...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
| Publicado: |
Pontificia Universidad Católica del Perú
2021
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/revistalidera/article/view/24849 |