Evaluación del tratamiento contable y tributario en el arrendamiento de bienes inmuebles y aeronaves bajo NIIF 16 en el sector aéreo de la ciudad de Quito, año 2021-2022.

Abstract

The study evaluated the accounting and tax treatment in the leasing of real estate and aircraft under IFRS 16 in the Quito airline sector during 2021-2022. The purpose was to evaluate the financial and tax effect of the implementation of IFRS 16 in the airline sector of Quito, through an investigation that seeks the relationship between the discount rate, implicit lease rate, lessee loan rate and term. of the lease, to analyze the accounting and tax treatment in the lease of real estate and aircraft. The study was based on a mixed approach, combining qualitative and quantitative techniques to analyze and compare the results obtained from the case studies. The interviews revealed that the main challenges experienced in Ecuador's airline sector during the implementation of IFRS 16 were considerably significant, with 100% of respondents rating them as very challenging. These challenges included changes in financial statements, modifications in processes and systems, improvements in tenant controls, and the alteration in the depreciation of the right-of-use asset and the financial expense of the liability over time. The results showed that IFRS 16 has improved the lease management policies, operation and internal control of companies in the aviation sector. In addition, it was found that the lease management policies established by the companies surveyed, which include periodic review of contracts, implementation of monitoring systems and continuous training, were considered very effective or effective by 100% of respondents. In conclution, the study provides a comprehensive view of the impact of the implementation of IFRS 16 in the airline sector of the city of Quito. The results obtained offer valuable insights for practice and future research in the area of IFRS 16, and highlight the importance of adaptability and proactive management during regulatory changes.