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¿En qué casos un contrato se considera arrendamiento bajo la NIIF 16?

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Title: ¿En qué casos un contrato se considera arrendamiento bajo la NIIF 16?
Alternate Title: In what cases is a contract considered a lease under IFRS 16?
Authors: Morales Díaz, José1,2,3 jose.morales@claustro-ieb.es, Ramírez, Constancio Zamora4 constancio@us.es
Source: Técnica Contable y Financiera. Nov2018, Issue 13, p24-41. 18p.
Database: Business Source Ultimate
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  Data: ¿En qué casos un contrato se considera arrendamiento bajo la NIIF 16?
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  Data: In what cases is a contract considered a lease under IFRS 16?
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  Data: <searchLink fieldCode="JN" term="%22Técnica+Contable+y+Financiera%22">Técnica Contable y Financiera</searchLink>. Nov2018, Issue 13, p24-41. 18p.
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      – Code: spa
        Text: Spanish
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        PageCount: 18
        StartPage: 24
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      – TitleFull: ¿En qué casos un contrato se considera arrendamiento bajo la NIIF 16?
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              M: 11
              Text: Nov2018
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              Y: 2018
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              Value: 13
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