“El Leasing como medio de financiamiento para las micro y pequeñas empresas y su aplicación contable”.

Abstract

At present, the Micro and Small Enterprises sector constitute more than 80% of the economic activity of the country, and as the main axis in the national production, they move a great amount of money in the financial market, using different sources of financing that they are provided by specialized entities in that sector. There are different options available to Micro and Small companies for their financing, in most cases these are used to solve the expansion of their operations or to invest in working capital. However, it is still observed that the entrepreneurs choose to reinvest their profits in the turn of the business, since there is still a certain distrust to acquire loans, because they are not informed about the existing financing modalities. In this sense, due to the importance of the micro and small business sector in the country's growth and development, it allows Leasing to be presented as a medium-term financing alternative that facilitates the acquisition of fixed assets without the need for liquidity, optimizing financial management and tributary of business. Thus, when conducting a leasing operation, the entrepreneur may record as depreciation the depreciation of the asset plus the financial interests; it can also accelerate the depreciation of the goods in a linear way until the term of the contract. In this report the definition, classification and accounting of the Leasing are in accordance with the criteria included in International Accounting Standard NIC17 Leases. Emphasis will be placed on the Financial Leasing because it is of greater application and will show practical cases for better understanding and proper accounting.

En la actualidad, el sector de los Micro y Pequeñas empresas constituyen más del 80% de la actividad económica del país, y como eje principal en la producción nacional, mueven una gran cantidad de dinero en el mercado financiero, utilizando diferentes fuentes de financiación que les proporcionan las entidades especializadas en ese sector. Existen diferentes opciones con las que cuenta las Micro y Pequeñas empresas para su financiación, en la mayoría de los casos éstas son empleadas para solventar la expansión de sus operaciones o para invertirlo en capital de trabajo. No obstante, aun se observa que los empresarios optan por reinvertir sus utilidades en el giro del negocio, ya que persiste una cierta desconfianza por adquirir préstamos, a causa de no estar informados sobre las modalidades de financiación existentes. En tal sentido, debido a la importancia del sector micro y pequeña empresa en el crecimiento y desarrollo del país, permite presentar al Leasing como una alternativa de financiación a mediano plazo que facilita adquirir activos fijos sin la necesidad de tener liquidez, optimizando el manejo financiero y tributario de los negocios. Así, cuando realice una operación de leasing, el empresario podrá registrar como gasto la depreciación del activo más los intereses financieros; así mismo podrá acelerar la depreciación de los bienes en forma lineal hasta en el plazo del contrato. En el presente informe la definición, clasificación y contabilización del Leasing están de acuerdo a los criterios comprendidos en la Norma Internacional de Contabilidad NIC17 Arrendamientos. Se hará énfasis en el Leasing Financiero debido a que es de mayor aplicación y se mostrará casos prácticos para su mejor entendimiento y adecuada contabilización. At present, the Micro and Small Enterprises sector constitute more than 80% of the economic activity of the country, and as the main axis in the national production, they move a great amount of money in the financial market, using different sources of financing that they are provided by specialized entities in that sector. There are different options available to Micro and Small companies for their financing, in most cases these are used to solve the expansion of their operations or to invest in working capital. However, it is still observed that the entrepreneurs choose to reinvest their profits in the turn of the business, since there is still a certain distrust to acquire loans, because they are not informed about the existing financing modalities. In this sense, due to the importance of the micro and small business sector in the country's growth and development, it allows Leasing to be presented as a medium-term financing alternative that facilitates the acquisition of fixed assets without the need for liquidity, optimizing financial management and tributary of business. Thus, when conducting a leasing operation, the entrepreneur may record as depreciation the depreciation of the asset plus the financial interests; it can also accelerate the depreciation of the goods in a linear way until the term of the contract. In this report the definition, classification and accounting of the Leasing are in accordance with the criteria included in International Accounting Standard NIC17 Leases. Emphasis will be placed on the Financial Leasing because it is of greater application and will show practical cases for better understanding and proper accounting.