Impacto de la NIIF 15 en su aplicación en Elitsa S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación sirve como una guía de referencia para la aplicación de la NIIF 15 (Ingresos provenientes de contratos con clientes), en la compañía Elitsa S.A., la cual se rige bajo las secciones de las normas internacionales de información financiera. Los resultados de la metodología de investigación usada en nuestro estudio demuestran que el desconocimiento de la norma es uno de los principales factores para su aplicación, además de realizar el respectivo levantamiento de información descriptiva y documental de acuerdo al giro del negocio, se procedió a la verificación de las políticas contables y comparaciones entre los dos últimos periodos fiscales. Se concluyó que la entidad necesita un adecuado procedimiento contable y sistema de control interno. Luego de exponer los beneficios en la implementación de la NIIF 15, surgió un interés por parte de los administradores ya que permite una adecuada identificación de las obligaciones con los clientes, se procedió a revisar los contratos de obras con los clientes y se determinó que estos deben especificar obligaciones de cumplimiento, además de transparentar los precios cuyo efecto en sus costos por servicios nos ayudan a proyectar un mejor margen de utilidad en las rentas obtenidas; además de reconocer las partidas de ingresos eficientemente y exponer las mismas en los Estados Financieros de la entidad en una manera más razonable. Se recomendó a la entidad establecer controles y procedimientos técnicos en donde se puedan evidenciar un adecuado control interno que vaya acorde a la metodología propuesta en la NIIF 15.
This research work serves as a reference guide for the application of IFRS 15 (Revenue from contracts with customers), in the company Elitsa S.A., which is governed by the sections of accounting standards for SMEs. The results of the research methodology used in our study show that ignorance of the standard is one of the main factors for its application, in addition to conducting the respective survey of descriptive and documentary information in accordance with the business line, proceeding to the verification of accounting policies and comparisons between the last two fiscal periods. It was concluded that the entity needs an adequate accounting procedure and internal control system. After explaining the benefits in the implementation of IFRS 15, an interest arose on the part of the managers, since it allows an adequate identification of the obligations with the clients, proceeded to review the works contracts with the clients and determined that they should specify compliance obligations, in addition to making prices transparent, whose effect on service costs helps us to project a better profit margin in the income obtained; in addition to recognizing income items efficiently and exposing them in the financial statements of the entity in a more reasonable manner. The entity was recommended to establish controls and technical procedures where an adequate internal control can be evidenced that is in accordance with the methodology proposed in IFRS
This research work serves as a reference guide for the application of IFRS 15 (Revenue from contracts with customers), in the company Elitsa S.A., which is governed by the sections of accounting standards for SMEs. The results of the research methodology used in our study show that ignorance of the standard is one of the main factors for its application, in addition to conducting the respective survey of descriptive and documentary information in accordance with the business line, proceeding to the verification of accounting policies and comparisons between the last two fiscal periods. It was concluded that the entity needs an adequate accounting procedure and internal control system. After explaining the benefits in the implementation of IFRS 15, an interest arose on the part of the managers, since it allows an adequate identification of the obligations with the clients, proceeded to review the works contracts with the clients and determined that they should specify compliance obligations, in addition to making prices transparent, whose effect on service costs helps us to project a better profit margin in the income obtained; in addition to recognizing income items efficiently and exposing them in the financial statements of the entity in a more reasonable manner. The entity was recommended to establish controls and technical procedures where an adequate internal control can be evidenced that is in accordance with the methodology proposed in IFRS
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Palabras clave
NIIFS, TRATAMIENTO CONTABLE, INGRESOS ORDINARIOS, RECONOCIMIENTO