Análisis de la incidencia de la aplicación de la NIIF 15 ingresos de actividades ordinarias procedentes de contratos con clientes, en las empresas constructoras del año 2018.

Abstract

The present investigation focuses on the analysis of the incidence of the application of IFRS15 cataloged as Income from Ordinary Activities from Contracts with clients, in the construction companies of the year 2018, initially a theoretical framework framed in a scientific foundation is presented. Of the study variables that as a main point mentions the progressive recognition of income could only be allowed where the rights and contractual obligations required are meeting certain criteria. On the other hand, a methodology is executed with a qualitative-quantitative design, in addition, a type of applied, descriptive, explanatory and field research is used with the contribution of inductive and deductive methods, finally having a case study for the company. CHINA15TH METALLURGICAL CONSTRUCTION GROUP CO LTD that has provided access to relevant information presented within the document, a final analysis is carried out on the financial statements of both structure and trend and subsequently the reflection of the correct accounting form that the accounts must manage in relation to the application of current regulations. It is concluded that IFRS 15 provides several benefits for the institutions that apply it, the main one being the issuance of reasonable financial information that subsequently allows financial models to be executed to calculate economic indicators for efficient and effective decision-making.es