Browsing Administración y Negocios by Subject "Contratos--Legislación"
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Nuevo tratamiento contable de los contratos de arrendamiento (NIIF 16)
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2017)The article addresses the new accounting treatment of lease contracts under IFRS 16, which will come into effect in 2019, and its accounting implications. The changes in lease accounting for lessees are discussed, where ...