Estudio de la adopción de la NIIF 15 en los procesos de registro contable en el reconocimiento de ingresos en la Empresa Fiscalizadora Artelia Ville & Transport de la ciudad de Cuenca

Abstract

The objective of this project is to make known and apply the new standard of recognition of revenue as stated in NIIF 15, according to the International Accounting Standards Board (IASB), its application will start on the 1st of January 2018 for contracts within its purview, however, the norm was made known in advance so that the entities could prepare for its possible impact. The purpose is to facilitate a guide for the implementation of NIIF 15, for the enterprise Artelia Ville & Transport as well as for enterprises with similar characteristics, which do not know about the new model of recognition of revenue based on five steps; which goes from the identification of the contract with the client, to the recognition of the revenues when the entity satisfies the performance obligation. To amplify the investigation it was opted to use the methodology of case studies, which starts with the unit of specific analysis, regarding the topic in question, it is the auditing enterprise Artelia Ville & Transport, and later applies the methodology in a population universe, for the auditing enterprises in Ecuador. The impact of the norm does not remain restricted to matters of auditing and of presentation of financial statements, because it amplifies its analysis from the examination of the conditions of the contract and requirements to determine the revenue, its possible costs and recognition