Effects of corruption on emerging entrepreneurship among college students

Peña Duarte, Mario Andrés Y Ricardo Jesús, Guerrero Díaz Y Miguel Antonio, Piñerez Flórez (2026) Effects of corruption on emerging entrepreneurship among college students. Revista Tendencias, 27 (02). pp. 1-31. ISSN 0124-8693

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Resumen

Introduction: IFRS 16 substantially changed lease accounting by requiring the recognition of right-of-use assets and lease liabilities, replacing the previous treatment of certain operating leases as period expenses. Objective: To analyze the accounting and financial impacts of the initial adoption of IFRS 16 in a private organization operating in the productive sector. Methodology: This research adopts a qualitative approach through a case study and documentary analysis of contracts, accounting policies, financial statements, measurement calculations, and tax reconciliations. Results: The adoption of the standard resulted in the recognition of right-of-use assets and lease liabilities, as well as impacts on deferred taxes, tax reconciliations, and financial indicators. Furthermore, it made visible contractual obligations that had not previously been reflected on the balance sheet. Discussion: The findings indicate that IFRS 16 enhances financial transparency; however, it also requires greater technical rigor in determining discount rates, assessing materiality, measuring lease contracts, and preparing disclosures, particularly due to its effects on EBITDA, leverage, and profitability. Conclusion: IFRS 16 transforms the accounting and financial management of leases by strengthening the traceability of assets, liabilities, and contractual risks.

Tipo de Elemento:	Artículo
Palabras Clave:	contractual agreement; property rights; financial statements; financing; taxes; leases.
Asunto:	Ciencias Sociales > HC Economic History and Conditions
Division:	Revistas > Tendencias
Depósito de Usuario:	FACEA Fac. de Ciencias Econ. y Aministrativas
Fecha Deposito:	15 Sep 2026 16:22
Ultima Modificación:	15 Sep 2026 16:22
URI:	http://sired.udenar.edu.co/id/eprint/19170

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