Implementación de un nuevo modelo de cálculo de tasa de descuento del pasivo por arrendamiento

In this research, an analysis will be performed in order to observe the effects of a change in the discount rate for the lease liability in an entity. The entity is a consulting company that serves various clients, who must apply the International Financial Reporting Standard 16 - leases, the methodology must be as adjusted to the market for the entity to avoid generating material deviations in the lease calculation. This is a challenge due to the lack of documentation of the calculation of this rate and how this rate affects the financial statements of the clients who in this case would take the role of the lessee. This rate would be used to discount the future lease payments, thus calculating a present value which would be the right-of-use asset and lease liability at the initial time, as well as being used for debt amortization in terms of month-to-month interest expense. This interest expense ultimately affects the income statement, hence its importance. The results of this research show that the new discount rate model developed is closer to the reference rate, which is the rate of a bank quotation for a similar asset with a duration similar to that of the lease contract, which generate a higher degree of confidence when using it for the implementation of IFRS 16.