Efectos de la aplicación de la NIIF 15 (Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes) en el sector de importación tecnológico ubicado en el Distrito Metropolitano de Quito, 2019 – 2020.

Abstract

This research work is required to cover the need you update and inform users about the recognition of revenue from contracts with customers, their respective steps and guidelines to follow for the preparation of the appropriate financial inflation to assist in decision making. Its main objective is to establish the tax and financial effects of the application of IFRS 15 Revenue from Contracts, as well as to provide guidance on the most important principles established by this standard to obtain reliable and timely information in the financial Statements. This research was carried out in a descriptive manner, taking into account as the main source of consultation the international financial reporting Standard IFRS 15 Revenue from contacts with customers, selecting the most important principles to meet the objectives. The result is a more succinct guide to the principles for recognizing revenue as well as highlighting the criteria for the presentation of information that Will be useful to readers and users of this information and thus Foster a more solid understanding of the effects of the application of IFRS 15.