Propuesta metodológica para la aplicación de la NIIF 15 - reconocimiento del ingreso en empresas de servicios tecnológicos en la ciudad de Guayaquil.

Abstract

International Financial Reporting Standard 15 (IFRS 15) on revenue recognition in technology service companies. IFRS 15 sets out detailed principles for the recognition, measurement and presentation of revenue from contracts with customers, with the purpose of providing financial statements with an accurate representation of the transfer of goods and services. In the context of technology services companies, which offer technology solutions and advice, the revenue recognition process can be complex due to the unique nature of their contracts and the variety of services provided. This thesis addresses how IFRS 15 affects these companies, from the identification of contracts and performance of obligations, to the determination of the appropriate moment for revenue recognition. The study is based on an exhaustive review of the existing literature on IFRS 15 and its application in the technology services sector. In addition, financial data and practical cases from real companies in the sector will be collected and analyzed, in order to illustrate how the requirements of IFRS 15 are implemented in concrete situations. This will make it possible to identify common challenges, best practices and possible areas for improvement in the application of the standard. The results of this study will provide technology services companies, as well as accounting and financial professionals, with a more robust understanding of how IFRS 15 influences revenue recognition. In addition, the research is expected to contribute to the academic and professional debate on the implementation of accounting standards in specific industries, offering recommendations to optimize accounting processes and improve financial transparency. In conclusion, this thesis will contribute to knowledge about the application of IFRS 15 in the context of technology services companies, highlighting its importance to achieve more accurate and comparable financial reports, and providing valuable information for decision-making at both a business and regulatory level.