Propuesta metodológica para la aplicación de la NIIF 15 en empresas del sector de la construcción en la ciudad de Guayaquil.

Abstract

The present research arises from the need to make changes for the adoption of IFRS 15 that corresponds to Income from Ordinary Activities From Contracts with Clients the same that was developed in the construction sector of the city of Guayaquil, the application of this standard has been carried out under the review and analysis of the accounting books, for the present work the observational design has been carried out with the aim of applying the problem in a construction work that will be executed in 2021 and will culminate in 2022, in the same way interviews were conducted that allowed to have knowledge about the procedures that are applied, for this work the review of the accounting books of a construction company in the city of Guayaquil was carried out; According to IFRS 15 and based on the five steps mentioned in the standard, the analysis could be carried out according to what the construction contract mentions, procedures were established to be followed for the review and compliance with accounting principles, so that the financial statements can be more reliable and accurate.