NIIF 15, reconocimiento de ingresos ordinarios y el impacto tributario en concesionarios de vehículos de la Ciudad de Machala, 2018

Abstract

Vehicle dealers in the city of Machala have the need to present reliable and accurate financial information of the financial statements that allow interpreting the financial situation using a single language, called IFRS 15, however, the dealers continue to emphasize accounting of income according to billing, without identifying the moment of transfer of control of the vehicles, the provision of services and the separation of performance obligations, causing the company to assume significant tax risks. Therefore, the main objective of this research is to establish the correct recognition of ordinary income from contracts in the sale of vehicles and their services in accordance with IFRS15, measuring the main changes in financial aspects and especially the tax impact that the norm will have in the companies of the automotive sector. For which, data was collected from the IFRS15 Income recognition variables, through the selected instrument that consists of three dimensions Compliance, Financial and Tax, and the variable Tax Impact measured by Taxed Income, Taxable Profit and Tax on Tax. Caused Income presented in the financial statements for the years 2015, 2016, 2017 and 2018, information that was analyzed through the SPSS and AMOS programs using confirmatory factor analysis.