Implementación de la NIIF 15 : ingresos de actividades ordinarias procedentes de contratos con clientes y NIFF 16 : arrendamientos, en los estados financieros de compañías de dedicadas a la venta de maquinaria agrícola, y su impacto en el impuesto diferido.

Abstract

The present paper proposes an analysis of the implementation of the IFRS 15 Revenue from contracts with customers and the IFRS 16 Leases in the sector dedicated to sale agricultural machinery on credit more than one year in 2018. Subsequently , the impact on deferred taxes will be reviewed because IFRS 15 and IFRS 16 will be implemented in 2018 and 2019 respectively and the Ecuadorian tax regulations have not yet made the relevant modifications for this case. In the initial part of the paper , we present the background of International Financial Reporting Standards and the differences between the regulations in force and those that will be implemented in 2018 and 2019. The study is carried out under the qualitative approach, for which it used res earch tools such as interviews that were conducted with an entrepreneur of this sector to know the business of this type of companies; and an interview with an expert in IFRS to know the possible effects that the rules would have on it. The design of the research is experimental, for which an explanatory exercise was carried out that contains for the application of IFRS 15 the accounting for sales with significant financing component, discount in goods and services, warranties and incremental costs from sal es; for the application of IFRS 16 the exercise contains the accounting for a financial lease applying the incremental rate by the lessee. For both cases, two scenarios are proposed, that is, the approach where the norms are not applied and the approach th at implements IFRS 15 and IFRS 16.