Publicación:

Análisis de casos prácticos del manejo contable a título de arrendamientos según decreto 3022 de 2013 – NIIF para pymes

Resumen

The objective of this work is to perform an analysis of practical cases of the accounting management of the operations to title of leases according to the decree 3022 of 2013 - International norms of financial Information for pymes (Group II) Based on the previous, determines the classification of the leases of the group II (NIIF for Pymes), which are financial and operative leas. At the least take into account two types of people designated lessor that is the beneficial owner of the active who allows his use in return of a payment and the renter is the member that in return of the canon purchases the right to use an active. Of the previous the lessor is the owner of the good and the renter is the tenant the one who cancels the lease in the same way, presents examples and practical suppositions of countable seats and financial states in the different cases of leases, previously mentioned. Finished this report with the respective analyses and interpretation of the results of the investigation made, has arrived to a series of conclusions and recommendations directed to the solution and answer of the problem posed in the current project.