Analysis of the impact of IFRS 16 on the Spanish energy sector (2016–2024): accounting, financial and tax implications of leases

Identifier:  TFG:10209

Handle: https://hdl.handle.net/20.500.11797/TFG10209

Authors:  Maulen Naranjo, Rayem Catalina

Abstract:
IFRS 16 has visibly impacted both the financial statements of the entities analyzed and certain financial indicators, as operating leases—previously unrecorded on the balance sheet—are now recognized. Temporary differences arising from the recognition of these leases are also evident; however, the published information makes it impossible to determine the regulation's actual impact.