Los efectos de la NIIF 16 en el primer año de su implantación. Un análisis en los grupos cotizados del Ibex 35

  1. Laura Parte 1
  2. Anne M. Garvey 2
  3. Andrea Alcalde Silveira 3
  1. 1 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

  2. 2 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

  3. 3 PriceWaterhouseCoopers (PwC)
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Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Year of publication: 2021

Issue: 464

Type: Article

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More publications in: Revista de Contabilidad y Tributación. CEF

Abstract

The objective of this research is to analyse the impact of the new leasing regulation, IFRS 16 Leases, immediately after mandatory implementation, in the financial statements of Spanish Ibex 35 listed groups. The main reason for this research is the limited number of papers published to date that analyse the real impact of IFRS 16 after its recent entry into operation. Furthermore, the study focuses on an accounting standard which introduces important changes in leases, both from a conceptual and practical point of view. Therefore, our objective is to analyse and quantify the real effects of its application in the consolidated financial statements and on the main economic-financial ratios. At the same time, we present the current lines of research by the regulatory bodies in leasing and the adaptation of the lease standard as a result of COVID-19

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