La Norma Internacional de Información Financiera 16 “Arrendamientos” y la evaluación de su impacto en la toma de decisiones en las empresas de supermercados en el Perú

Abstract

The present Work of Professional Sufficiency was elaborated in order to assess the impact that will result in the application of International Financial Reporting Standard 16 "Leases" in decision-making in companies in the retail sector. Therefore, it is based on the above standard, which was issued on January 1, 2016 and will be adopted in Peru on January 1, 2019. This standard will restructure Financial Statements which will directly affect to decision-making in companies. The work is mainly based on the modern retail business sector, specifically in supermarkets, because it is important that the Supermarkets accounting and / or Financial Management understand the impact of the implementation of the new standard on the financial statements. Therefore, we developed this work hoping to serve as a basis for having an understanding of the changes that will emerge in the future and minimize the complexity of the application of the new standard. In order to validate the hypotheses, the accountants and financial managers of the main companies of the mentioned sector were surveyed. In addition, two cases of application of the new standard were made. The data analyzed suggest that the application of IFRS 16 will be positive for companies; in other words, better decisions will be made.