Implementación de la NIIF 15 en la Compañía Consolidadora de Carga y TransporteTransGloval Ecuador Cía. Ltda.

Abstract

The globalized world and trade have allowed changes in Freight Forwarder in technology innovation, tracking, and others. However, these logistics companies should not ignore the accounting regulatory changes that have occurred over time, forcing the entities to present and prepare information, that is why this document evaluates the impact of IFRS 15 Income from contracts with clients of the company "Transgloval Ecuador", intending to develop an observational and descriptive analysisin the Financial Statements of the year 2021, to reveal, disclose, minimizing information asymmetry, and creating solid results. On the other hand, the finding of the application of the five steps carried out, such as: identifying the contract, identifying the performance obligation, determining the transaction price, assigning the contract price, and recognizing the income, was challenging and contradictory to find the gaps structures that were observed in chapter four positively and efficiently. Meanwhile, the variations in financial indicators wereanalyzed, which allows for greater discretion in decision-making, to improve their competitiveness, maintaining an attractive appearance of comparability and security in the reported information.