{"id":14262,"date":"2025-04-28T19:27:43","date_gmt":"2025-04-29T00:27:43","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=14262"},"modified":"2025-04-28T20:52:20","modified_gmt":"2025-04-29T01:52:20","slug":"nif-d-5-arrendamientos-operativos-y-financieros","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/nif-d5-operating-and-financial-leases\/","title":{"rendered":"NIF D-5 Leases | Accounting treatment of operating and financial leases"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14262\" class=\"elementor elementor-14262\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b3ea927 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b3ea927\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56bd374d\" data-id=\"56bd374d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41f79831 elementor-widget elementor-widget-spacer\" data-id=\"41f79831\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4001686f elementor-widget elementor-widget-image\" data-id=\"4001686f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2025\/04\/NIF-D-5-Arrendamientos-I-Tratamiento-contable-de-arrendamientos-operativos-y-financieros_Mesa-de-trabajo-1.jpg\" class=\"attachment-large size-large wp-image-14264\" alt=\"NIF D-5 Leases I Accounting treatment of operating and financial leases\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2025\/04\/NIF-D-5-Arrendamientos-I-Tratamiento-contable-de-arrendamientos-operativos-y-financieros_Mesa-de-trabajo-1.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2025\/04\/NIF-D-5-Arrendamientos-I-Tratamiento-contable-de-arrendamientos-operativos-y-financieros_Mesa-de-trabajo-1-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2025\/04\/NIF-D-5-Arrendamientos-I-Tratamiento-contable-de-arrendamientos-operativos-y-financieros_Mesa-de-trabajo-1-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-151457d4 elementor-widget elementor-widget-spacer\" data-id=\"151457d4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16926b56 elementor-widget elementor-widget-table-of-contents\" data-id=\"16926b56\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContent\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__16926b56\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29902f2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29902f2d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f8cfdd0\" data-id=\"5f8cfdd0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99a7389 elementor-widget elementor-widget-spacer\" data-id=\"99a7389\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-304d7770 elementor-widget elementor-widget-text-editor\" data-id=\"304d7770\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">From the <\/span><b>January 1, 2019<\/b><span style=\"font-weight: 400;\">, came into force in Mexico <\/span><b>Financial Reporting Standard D-5 (NIF D-5), Leases<\/b><span style=\"font-weight: 400;\">, which profoundly transformed the way companies record their leases in their financial statements. This mandatory standard focuses on the <\/span><b>accounting treatment of the lessee<\/b><span style=\"font-weight: 400;\">, while the lessor&#039;s accounting remains essentially unchanged.<\/span><\/p><p><span style=\"font-weight: 400;\">This update aims to provide greater transparency and consistency in financial reporting, ensuring that lease obligations are properly reflected on the balance sheet.<\/span><\/p><p>it tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89f565d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89f565d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90ff48e\" data-id=\"90ff48e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14ad5a1 elementor-widget elementor-widget-spacer\" data-id=\"14ad5a1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0318490 elementor-widget elementor-widget-heading\" data-id=\"0318490\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accounting transformation of leases under NIF D-5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f4c005 elementor-widget elementor-widget-text-editor\" data-id=\"3f4c005\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Before NIF D-5, leases were classified as <\/span><b>operational or financial<\/b><span style=\"font-weight: 400;\">, and only the latter were reflected in the financial statements in greater detail. In contrast, operating leases\u2014common in sectors such as retail, transportation, and services\u2014were treated as simple recurring expenses, without showing their real equity effects.<\/span><\/p><p><span style=\"font-weight: 400;\">Today, under the new approach, <\/span><b>the tenant must recognize<\/b><span style=\"font-weight: 400;\"> in its balance two key elements:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>right-of-use asset<\/b><span style=\"font-weight: 400;\"> of the leased property.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>lease liability<\/b><span style=\"font-weight: 400;\"> which represents the obligation of future payment.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">This allows for a more accurate display of the resources used and the contractual commitments made.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6306dec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6306dec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19a692c\" data-id=\"19a692c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa62b50 elementor-widget elementor-widget-spacer\" data-id=\"fa62b50\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b01a8aa elementor-widget elementor-widget-heading\" data-id=\"b01a8aa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Relationship with IFRS 16: Revaluation of assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e2dfe8 elementor-widget elementor-widget-text-editor\" data-id=\"0e2dfe8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">NIF D-5 is largely aligned with the <\/span><b>IFRS 16<\/b><span style=\"font-weight: 400;\">, applicable in international standards. However, there is an important difference:<\/span><\/p><p><b>NIF D-5 does not allow the revaluation of the right-of-use asset<\/b><span style=\"font-weight: 400;\">, while IFRS 16 does contemplate it under certain accounting models (such as the IAS 16 revaluation model).<\/span><\/p><p><span style=\"font-weight: 400;\">This technical difference may be relevant to <\/span><b>multinational entities or those that report under dual standards<\/b><span style=\"font-weight: 400;\">, as they could present different figures depending on the accounting framework used.<\/span><\/p><p><span style=\"font-weight: 400;\">Furthermore, the Mexican standard also differs in the treatment of <\/span><b>sales contracts followed by subsequent leases<\/b><span style=\"font-weight: 400;\">, which requires a more detailed analysis in leaseback type operations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b60613 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b60613\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82be983\" data-id=\"82be983\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f01b60d elementor-widget elementor-widget-spacer\" data-id=\"f01b60d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b9bf2 elementor-widget elementor-widget-heading\" data-id=\"e6b9bf2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is considered a lease under NIF D-5?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19afec1 elementor-widget elementor-widget-text-editor\" data-id=\"19afec1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The standard defines a lease as a contract that grants the right to <\/span><b>control usage<\/b><span style=\"font-weight: 400;\"> of an identified asset for a specified period in exchange for consideration.<\/span><\/p><p><span style=\"font-weight: 400;\">The parties involved are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lessor<\/b><span style=\"font-weight: 400;\">: Grants temporary use of the asset.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tenant<\/b><span style=\"font-weight: 400;\">: Pay for the right to use that asset, with an option to purchase in some cases.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The contract may include options for <\/span><b>extension or early termination<\/b><span style=\"font-weight: 400;\">, which should be evaluated based on the <\/span><b>reasonable security<\/b><span style=\"font-weight: 400;\"> whether or not they will be exercised. This directly affects the accounting term of the lease and, therefore, the amount of the asset and liability to be recorded.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3e6f35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3e6f35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-663b72e\" data-id=\"663b72e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-583f9fd elementor-widget elementor-widget-spacer\" data-id=\"583f9fd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6162fd elementor-widget elementor-widget-heading\" data-id=\"d6162fd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax and financial implications for the tenant\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0719611 elementor-widget elementor-widget-text-editor\" data-id=\"0719611\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">One of the main impacts of NIF D-5 has been <\/span><b>fiscal and operational<\/b><span style=\"font-weight: 400;\">The recognition of these assets and liabilities affects:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial reasons<\/b><span style=\"font-weight: 400;\"> such as leverage and working capital.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Profitability and efficiency indicators<\/b><span style=\"font-weight: 400;\">, such as return on assets (ROA).<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax planning<\/b><span style=\"font-weight: 400;\">, because the lease deduction is now broken down into <\/span><b>financial expense and depreciation<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In addition, it requires companies to establish stronger controls over their lease contracts, review clauses, implicit interest rates, and accurately assess the expected useful life of the leased asset.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fc7e1b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc7e1b2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af1b6b6\" data-id=\"af1b6b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8985c9b elementor-widget elementor-widget-spacer\" data-id=\"8985c9b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97c3976 elementor-widget elementor-widget-heading\" data-id=\"97c3976\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lessors and NIF D-5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed4021e elementor-widget elementor-widget-text-editor\" data-id=\"ed4021e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In contrast, for the <\/span><b>landlords<\/b><span style=\"font-weight: 400;\">, NIF D-5 maintains the traditional classification between financial and operating leases.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the case of the <\/span><b>financial<\/b><span style=\"font-weight: 400;\">, the asset is written off and a loss is recognized <\/span><b>receivable<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the <b style=\"font-style: inherit;\">operatives<\/b><span style=\"font-weight: 400;\">, the asset remains on the lessor&#039;s balance sheet, with lease income being recognized periodically.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70603c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70603c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-630594c\" data-id=\"630594c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0041e42 elementor-widget elementor-widget-spacer\" data-id=\"0041e42\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a62085 elementor-widget elementor-widget-heading\" data-id=\"4a62085\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Strategic considerations for companies and corporate governance in relation to NIF D-5\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6b598 elementor-widget elementor-widget-text-editor\" data-id=\"8f6b598\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For companies operating in sectors with a high proportion of leasing (infrastructure, logistics, technology), proper application of this standard is critical.<\/span><\/p><p><span style=\"font-weight: 400;\">From the point of view of the <\/span><b>corporate governance and auditing<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A deep understanding of the financial impact of leases is required.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is essential for the <\/span><b>Boards of Directors<\/b><span style=\"font-weight: 400;\"> have clear and timely information on how contracts affect the balance sheet, covenant compliance, and financial strategy.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal auditing should strengthen its processes for validating assumptions, applying discount rates, and analyzing contract extensions.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">NIF D-5 represents an evolution in the way leases are represented in Mexican accounting. By requiring the capitalization of the right of use, it offers a more realistic view of the use of assets and the commitments acquired by companies.<\/span><\/p><p><span style=\"font-weight: 400;\">Although it does not allow the <\/span><b>revaluation of the right-of-use asset<\/b><span style=\"font-weight: 400;\">, as IFRS 16 does, the standard promotes greater financial transparency and encourages best practices in contract management.<\/span><\/p><p><span style=\"font-weight: 400;\">Complying with NIF D-5 is not only an accounting requirement, but an opportunity to <\/span><b>Strengthen the financial structure, optimize decision-making, and improve communication with investors and governing bodies<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a6d6e2 elementor-widget elementor-widget-spacer\" data-id=\"7a6d6e2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a98f28c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a98f28c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-315afff0\" data-id=\"315afff0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7adcd5c5 elementor-widget elementor-widget-heading\" data-id=\"7adcd5c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also like<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9f3e04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9f3e04\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7001ae3c\" data-id=\"7001ae3c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c684862 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1c684862\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/fair-value-determination-of-fair-value-nif-b-7\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/valor-razonable-b-17.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/fair-value-determination-of-fair-value-nif-b-7\/\">NIF B-17 \u2013 What is fair value?<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-604ce01b\" data-id=\"604ce01b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19ad62a8 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"19ad62a8\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Boletin-C-15-de-las-NIF.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\">NIF C-15 | Impairment of Long-Lived Assets and Their Disposal<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-13e3aa5e\" data-id=\"13e3aa5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12e90c6e elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"12e90c6e\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_1200\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/01\/valuacion-de-pasivos-laborales-nif-d3.jpg.webp\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\">Valuation of Labor Liabilities NIF D-3<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Contents As of January 1, 2019, Financial Reporting Standard D-5 (NIF D-5), Leases, came into effect in Mexico, profoundly transforming the way companies record their leases in their financial statements. This mandatory standard focuses on the accounting treatment of leases [\u2026]<\/p>","protected":false},"author":1,"featured_media":14264,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/14262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=14262"}],"version-history":[{"count":10,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/14262\/revisions"}],"predecessor-version":[{"id":14273,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/14262\/revisions\/14273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/14264"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=14262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=14262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=14262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}