Análisis del impacto financiero tributario de la implementación de NIIF 15 en el sector tecnológico
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La adopción de las NIIF en los diferentes países del mundo ha sido gradual, pero ha tenido
gran acogida en la gran mayoría de las potencias mundiales, como lo son la Unión
Europea, Estados Unidos y otros grandes países. Por otro lado, en américa latina son varios
los países que hacen uso de las NIIF para la elaboración de sus informes financieros.
El nuevo estándar esboza un solo modelo comprensivo de contabilidad para los ingresos
ordinarios que surgen de contratos con los clientes. Con base en un modelo de cinco pasos,
es más detallado y prescriptivo que la orientación existente. Hay dos impactos importantes
que las entidades necesitarán considerar cuando implementen el nuevo estándar. Las
empresas ecuatorianas mantienen sus registros contables según la normativa emitida por el
IASB, la cual sufre constantes actualizaciones. Una de estas modificaciones importantes,
radica en el reconocimiento de los ingresos de actividades ordinarias que deberá ser tratado
en la NIIF 15, norma que entrará en vigencia a partir del 1 de enero de 2018, la cual
introducirá cambios en el tratamiento de los ingresos de las compañías y sus reportes
financieros puesto que obtendrán una guía para medir los cambios a realizar y las políticas
que deben modificar.
Se propuso elaborar un programa de capacitación para brindar a los empleados del área
contable, información acerca de la NIIF 15 y su correcta implementación. En
consecuencia, la propuesta tendrá un impacto positivo e inclusive beneficiará a la
compañía en la correcta presentación de sus estados financieros.
The adoption of IFRS in different countries of the world has been gradual, but has been very well received by the great majority of world powers, such as the European Union, the United States and other large countries. On the other hand, in Latin America there are several countries that make use of IFRS for the preparation of their financial reports. The new standard outlines a single comprehensive accounting model for ordinary revenues that arise from contracts with customers. Based on a five-step model, it is more detailed and prescriptive than the existing guidance. There are two important impacts that entities will need to consider when they implement the new standard. The Ecuadorian companies keep their accounting records according to the regulations issued by the IASB, which undergo constant updates. One of these important modifications is the recognition of income from ordinary activities that should be addressed in IFRS 15, a standard that will become effective as of January 1, 2018, which will introduce changes in the treatment of income from the companies and their financial reports since they will obtain a guide to measure the changes to be made and the policies that they must modify. It was proposed to develop a training program to provide employees in the accounting area with information about IFRS 15 and its implementation. Consequently, the proposal will have a positive impact and will even benefit the company in the correct presentation of its financial statements.
The adoption of IFRS in different countries of the world has been gradual, but has been very well received by the great majority of world powers, such as the European Union, the United States and other large countries. On the other hand, in Latin America there are several countries that make use of IFRS for the preparation of their financial reports. The new standard outlines a single comprehensive accounting model for ordinary revenues that arise from contracts with customers. Based on a five-step model, it is more detailed and prescriptive than the existing guidance. There are two important impacts that entities will need to consider when they implement the new standard. The Ecuadorian companies keep their accounting records according to the regulations issued by the IASB, which undergo constant updates. One of these important modifications is the recognition of income from ordinary activities that should be addressed in IFRS 15, a standard that will become effective as of January 1, 2018, which will introduce changes in the treatment of income from the companies and their financial reports since they will obtain a guide to measure the changes to be made and the policies that they must modify. It was proposed to develop a training program to provide employees in the accounting area with information about IFRS 15 and its implementation. Consequently, the proposal will have a positive impact and will even benefit the company in the correct presentation of its financial statements.
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Palabras clave
NIFF, IMPACTO TRIBUTARIO, FINANCIERO, TECNOLOGÍA