NIIF 15 ingresos de contratos con clientes y la evaluación del impacto financiero en el sector de la construcción del cantón Guayaquil.

Abstract

This research IFRS 15 Revenue from Customer Contracts and The Evaluation Of The Financial Impact In The Construction Sector Of Canton Guayaquil, aims to analyze its effect on the financial part when applying the standard. This new standard came into force in 2018, replacing IAS 18 (Revenue from Ordinary Activities) and IAS 11 (Construction Contracts). This IFRS 15 standard is applicable for the accounting of all construction contracts with revenue from ordinary activities. It must be applied individually to each contract and allows a grouped treatment and a reasonable perspective of not affecting the financial statements when applying the standard to each contract. This standard determines a "5-step model" that is used for revenue recognition. This research will identify the financial effect of applying IFRS 15 and will be reflected in the financial statements of the companies applying the respective techniques and through a financial analysis it will be possible to determine the liquidity of the company.