Bibliographic citations
Gonzales, M., (2024). Evaluación del impacto financiero de la aplicación de la NIIF 16 Arrendamientos en la presentación de los estados financieros de las empresas mineras productoras de oro supervisadas por la Superintendencia de Mercado de Valores en el periodo 2019 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/29218
Gonzales, M., Evaluación del impacto financiero de la aplicación de la NIIF 16 Arrendamientos en la presentación de los estados financieros de las empresas mineras productoras de oro supervisadas por la Superintendencia de Mercado de Valores en el periodo 2019 []. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/29218
@misc{renati/1666156,
title = "Evaluación del impacto financiero de la aplicación de la NIIF 16 Arrendamientos en la presentación de los estados financieros de las empresas mineras productoras de oro supervisadas por la Superintendencia de Mercado de Valores en el periodo 2019",
author = "Gonzales Alcalde, Mirella Allyson",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
The main objective of this Thesis is to evaluate the financial impact of the application of IFRS 16 Leases in the presentation of the financial statements of gold-producing mining companies supervised by the Superintendency of Securities Market in 2019, the year of the adoption of IFRS 16. Likewise, the specific objectives seek to analyze the impact of the application of this standard on the statement of financial position, the income statement and the effect flow statement, as well as to identify whether the notes to the financial statements of the gold-producing mining companies supervised by the SMV adequately reveal the application of IFRS 16 Leases in 2019. The research methodology is quantitative since variables have been defined for the analysis of the hypotheses raised in this thesis. which will be evaluated through financial analysis (financial ratios) and identification of the impact on the financial statements through the comparison of the financial statements of the year of adoption (12/31/2019), the previous year (12/31/2018, before of the adoption of the standard) and as of 01/01/2019 (initial balances from the previous year). This project is relevant because IFRS 16 Leases has been implemented in 2019 in the country and its application in the mining sector was expected to have a great impact in this sector since a large volume of commercial contracts are used that They could implicitly contain leases. In this sense, it is of great interest to users of financial statements to understand the magnitude of the impacts of the implementation of IFRS 16 on companies in the mining sector.
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