Incidencia contable y tributaria de la aplicación de la NIIF 15 en las empresas constructoras
IFRS 15 (International Financial Reporting Standards 15 income from ordinary activities from contracts with clients in Ecuador, the Superintendency of Companies entered Ecuador as mandatory, but in May 2014 the council issued income from taxes deferred from customer contracts. IFRS 15 consists of id...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Recursos: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/4428 |
| Acesso em linha: | http://repositorio.ulvr.edu.ec/handle/44000/4428 |
| Access Level: | acceso abierto |
| Palavra-chave: | Contabilidad Empresa Estado financiero Cliente |
| Resumo: | IFRS 15 (International Financial Reporting Standards 15 income from ordinary activities from contracts with clients in Ecuador, the Superintendency of Companies entered Ecuador as mandatory, but in May 2014 the council issued income from taxes deferred from customer contracts. IFRS 15 consists of identifying the principles to present sustainable information on its nature, its origin, and the destination of its ordinary activities. This standard is based on five steps to establish the originality of the income recognition and the impact it has on the income analysis in the financial statements............ |
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