{"id":23,"date":"2026-03-01T08:00:00","date_gmt":"2026-03-01T13:00:00","guid":{"rendered":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/2026\/03\/01\/registro-contable-de-subarriendos-segun-niif-16\/"},"modified":"2026-03-17T01:49:40","modified_gmt":"2026-03-17T06:49:40","slug":"registro-contable-de-subarriendos-segun-niif-16","status":"publish","type":"post","link":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/2026\/03\/01\/registro-contable-de-subarriendos-segun-niif-16\/","title":{"rendered":"Registro contable de subarriendos seg\u00fan NIIF 16"},"content":{"rendered":"<p>En el caso de los subarriendos, la norma exige un an\u00e1lisis adicional. El arrendatario original, al convertirse en subarrendador, debe evaluar la naturaleza del contrato con el tercero. Si el subarriendo transfiere sustancialmente todos los riesgos y beneficios asociados al activo, se clasifica como arrendamiento financiero; de lo contrario, como operativo. Esta clasificaci\u00f3n determina el tratamiento contable del subarriendo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el caso de los subarriendos, la norma exige un an\u00e1lisis adicional. El arrendatario original, al convertirse en subarrendador, debe evaluar la naturaleza del contrato con el tercero. Si el&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-23","post","type-post","status-publish","format-standard","hentry","category-contable"],"_links":{"self":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/23","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/comments?post=23"}],"version-history":[{"count":1,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/23\/revisions"}],"predecessor-version":[{"id":29,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/23\/revisions\/29"}],"wp:attachment":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/media?parent=23"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/categories?post=23"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/tags?post=23"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}