Propuesta metodológica para la aplicación de la NIIF 15 de la publicidad en empresas de programación y transmisión televisiva en el Ecuador.

Abstract

On May 28, 2014, the International Accounting Standards Board (IASB) and Financial Accounting Standard Board (FASB), together have published the new standard IFRS 15 - Revenue from contracts with customers, replacing the NIC 11 - Construction contracts, IAS 18 - Revenue from ordinary activities, IFRIC 13 - Loyalty programs with clients, IFRIC 15 - Agreements for the construction of real estate, IFRIC 18 - Transfer of assets from customers and SIC 31 - Revenue from swaps of advertising services. Revenue from contracts with customers has intended to determine the correct recognition of the income of a company in such a way that it has recognized when the transfer of control of the goods or services takes place, for an amount that reflects the consideration of the good or service, which has based on five steps. The objective of this research work is to implement an accounting guide for companies engaged in television programming and broadcasting activities (television channels) in such a way that they can correctly record the income according to the requirements of this new this regulation will become effective on January 1, 2018. However, during the development of this project, the five steps for the correct recognition of income with illustrative examples. The conclusions and recommendations have as their purpose the application of this guide for the Ecuadorian television channels, in such a way that it does not have problems or sanctions with the regulating entities.