Transición de NIC 11 y NIC 18 en la constructora LICOSA
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente tesis tiene como objetivo analizar la transición de NIC 11 y 18 a NIIF 15, para
identificar y presentar una contabilidad más detallada que permita tomar decisiones a la
constructora LICOSA., para ello se utilizó investigación descriptiva, bibliográfica y de
campo. Los instrumentos que se emplearon para analizar si los empleados de la empresa
están sujetos a las normas serán la encuesta y entrevista, que permitirán abonar una idea clara
y concisa de cómo la empresa maneja sus estados financieros. Actualmente LICOSA
mantiene el proceso de porcentajes de realización para medir la fiabilidad de las cuentas al
momento de su reconocimiento. La NIIF 15 determina la metodología de los ingresos de las
actividades ordinarias que proceden de contratos con clientes y su idónea contabilización con
el fin de presentar de los Estados Financieros de manera eficiente y eficaz. Es prioritario que
las empresas tengan la función de proporcionar capacitaciones constantes al personal que
labora, de acuerdo a las actualizaciones de las Normas que será de guía en el sistema contable
y de esta forma obtener de manera correcta una información real para la respectiva toma de
decisiones por parte de la alta administración. Esta norma establece los principios que
aplicará una entidad para presentar información útil a los usuarios de los estados financieros
sobre la naturaleza, importe, calendario e incertidumbre de los ingresos de actividades
ordinarias y flujos de efectivo que surgen de un contrato con un cliente.
Palabras claves: Procedimientos administrativos, control financiero, NIC, NIIF, construcción
The present thesis aims to analyze the transition from IAS 11 and 18 to IFRS 15, to identify and present a more detailed accounting that allows making decisions to the LICOSA constructor. For this, we used descriptive, bibliographical and field research. The instruments that were used to analyze whether employees of the company are subject to the rules will be the survey and interview, which will allow giving a clear and concise idea of how the company handles its financial statements. Currently LICOSA maintains the percentage realization process to measure the reliability of the accounts at the time of their recognition. IFRS 15 determines the methodology of income from ordinary activities that come from contracts with customers and their proper accounting in order to present the Financial Statements in an efficient and effective manner. It is a priority that the companies have the function of providing constant training to the personnel that works, according to the updates of the Rules that will guide the accounting system and in this way obtain a correct information for the respective decision-making by senior management. This standard establishes the principles that an entity will apply to present useful information to the users of the financial statements on the nature, amount, timing and uncertainty of revenue from ordinary activities and cash flows arising from a contract with a client. Key words: Administrative procedures, financial control, IAS, IFRS, construction.
The present thesis aims to analyze the transition from IAS 11 and 18 to IFRS 15, to identify and present a more detailed accounting that allows making decisions to the LICOSA constructor. For this, we used descriptive, bibliographical and field research. The instruments that were used to analyze whether employees of the company are subject to the rules will be the survey and interview, which will allow giving a clear and concise idea of how the company handles its financial statements. Currently LICOSA maintains the percentage realization process to measure the reliability of the accounts at the time of their recognition. IFRS 15 determines the methodology of income from ordinary activities that come from contracts with customers and their proper accounting in order to present the Financial Statements in an efficient and effective manner. It is a priority that the companies have the function of providing constant training to the personnel that works, according to the updates of the Rules that will guide the accounting system and in this way obtain a correct information for the respective decision-making by senior management. This standard establishes the principles that an entity will apply to present useful information to the users of the financial statements on the nature, amount, timing and uncertainty of revenue from ordinary activities and cash flows arising from a contract with a client. Key words: Administrative procedures, financial control, IAS, IFRS, construction.
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Palabras clave
PROCEDIMIENTOS ADMINISTRATIVOS, CONTROL FINANCIERO, NIC NIIF