Impacto financiero y tributario de las niif 15 ingreso de actividades ordinarias procedentes de contratos con clientes en las compañías del sector inmobiliario en Ecuador

Abstract

The objective of this investigative work is to study in depth the financial and tax impact of the application of the International Financial Reporting Standard 15. The new accounting standard establishes changes in the recording of income from contracts with clients. In this aspect, the income of the entities are affected and by direct effect the income tax.