Análisis de la aplicación de la sección 23 NIIF para pymes (ingresos de actividades ordinarias) en sus efectos tributarios y financieros en las empresas del sector de la construcción, ubicadas en la zona Eugenio Espejo del Distrito Metropolitano de Quito en los períodos 2019-2021.

Abstract

The International Financial Reporting Standards are aimed at small and medium-sized companies, which are made up of 35 sections. In the present work, section 23 Income from Ordinary Activities will be developed, focusing on companies in the construction sector in which its importance lies in the good management and registration of income and identifying the moment in which the recognized income will be recognized. In this way, the analysis carried out in the research work is how income was recognized in companies in the construction sector before section 23 came into force and how it should be done today. A mismanagement in the registration of income leads to improper recognition and incorrect measurement of the same, which directly influence the tax and financial part of the companies for the decision-making of Management and users. The tax and financial effects generated by the same, to comply with what the standard specifies, companies in the construction sector have the obligation to associate and authorize income and expenses in such a way that the adequate registration of the agreements, for the correct amount of operations to the progress of the percentage of work, in the corresponding period and determine the real utility that the companies generate during the fiscal year, obtaining the real results for the tax base in the payment of Income Tax and distribution of profits to workers