Efectos contables y económicos, al no ejercer la opción de compra en los arrendamientos financieros

Abstract

The paper allows to determining the effect that the change of position of the contractors, in the financial leasing, causes in the economic and accounting of the lessor and the lessee. For this purpose, the local rules in the jurisdiction (Colombia) and the agreements prescribed by the IASB, based on International Financial Reporting Standards (IFRS) and its sections IAS 17 and IAS 16, among others, were considered. It proposes a possible situation in which the rules governing the leasing are applied and then contemplate the change of position of the contractors within this type of operations.