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Ítem Implicaciones contables y financieras de la NIIF 16(Universidad Icesi, 2019-01-01) Garcia, Karina; Tello Rodríguez, Luis Bernardo; Asesor TesisThe change from IAS 17 to IFRS 16 of leases has brought about multiple changes in the recognition, measurement and presentation of economic events that constitute a lease. These changes represent large implications in the financial statements and in the ratios of companies. Therefore, it is necessary to evaluate the impacts that the application will have to predict changes and improve decision-making. The objective of this paper is to contribute to the construction of theories on the accounting and financial implications about the new standard in companies. Such situation arises due to the degree of importance of the leases, especially operational, and the economic effects that theses reflect in the financial statements. In this way, the project aims to identify the reasons why IFRS 16 was issued, expose the main changes and the effects with respect to IAS 17.Ítem Abuso de posición dominante o buena fe en un contrato de leasing habitacional(Universidad Icesi, 2015-01-01) Valencia Guerrero, Ana Cristina; Flórez Zuluaga, Andrés Felipe; Asesor TesisLuis Pérez Domínguez, adquirió con el Banco del Valle S.A., varias obligaciones dentro de las que se encontraban tarjetas de crédito, préstamos de libre inversión y préstamo de vehículo; el señor Pérez incumplió con el pago de todas las obligaciones adquiridas, reportando un valor en mora de ($222.887.450). En vista que el señor Pérez Domínguez no estaba en condiciones de cancelar la totalidad del valor adeudado, el Banco del Valle S.A., le ofreció la modalidad de leasing habitacional a título de dación en pago sobre un inmueble de su propiedad.Ítem Diseño para la búsqueda de vivienda, un cambio de perspectiva sobre el alquiler para las nuevas generaciones.(Universidad Icesi, 2019-01-01) Escobar Quintero, Esteban; Grimaldo Montenegro, Stefania; Tobar, Nestor; Asesor TesisPurpose - The cities have many types of accommodation such as apartments, hostels, hotels, among others. These spaces allow a person to develop their life projects because a home is essential to guarantee human dignity. In a house many aspects of a person's life are developed both in the public and private aspects, therefore searching and choosing suitable accommodation is necessary for the development of a person. In Colombia accessing a home is a limited option, for this, you must have a stable source of income and savings capacity, without being the only requirement. The rent is suitable for people who cannot access their own home; however, it is an expensive option for young people who begin their adult life. Design/methodology/approach - The results presented in this paper are the result of an applied research, whose purpose is to determine a method of renting housing that meets the needs of university students in Colombia; In that sense, it was sought to identify and characterize the pains and jobs present in the housing rental processes for two specific users, landlords understood as the offeror of the home and the tenants, the housing claimants, in this case, University students. In the same way, this research was approached as a field study, because it was developed in the Icesi University and rental housing, allowing to obtain primary information through those involved, in this case, university students and landlords. Findings - Some of the findings are that students are connected to share housing with strangers as long as there is good coexistence, housing price, and security. Linked to the latter, we also have students who have additional unmet needs, which are not a priority but would most likely mark a differentiation in the shared housing market, giving the student greater comfort and benefits that would make this type of housing an even more striking option. In addition, it is verified that the platforms that currently exist in Colombia that offer a shared housing search and acquisition service are not well known and used.