Análisis del efecto de la adopción de la NIIF 15 en compañías constructoras de urbanizaciones residenciales, zona 8, y su relación con la presentación de información financiera.

Abstract

The present investigation arises from the need for the observance of the impacts that were generated by the adoption of IFRS 15 Income from Ordinary Activities from Contracts with Customers in companies in the construction sector of zone eight of Ecuador, considering that the This regulation had its mandatory adoption on January 1, 2018, and one year after its adoption, it is determined to determine its impacts in Ecuador. So, the transactional non-experimental design is established, with the objective of addressing the problem existing in a certain period of time, likewise, it was supported by exploratory research as it was a study of applicability little carried out and descriptive research for the analysis from the perspectives of experts and construction companies selected through probabilistic sampling. From the results obtained, it was determined that the main effects of the adoption of IFRS were changes in accounting policies, operational processes and technological changes, also, through the application of the expert interview, it can be determined that the adoption IFRS 15, despite the challenges posed by its adoption, brought greater control and formalism to the operations of this type of company. On the other hand, an IFRS 15 compliance review method was established based on seven steps based on the principles outlined in the current regulations, which established procedures to follow for the review of appropriate compliance with IFRS 15.