Caracterización del concepto de ingresos según marco conceptual de la norma internacional de información financiera.

Abstract

The present work exposes the importance of knowing each definition of the elements that are part of the financial statement, in this case the concept of income, as established by the Conceptual Framework of the International Financial Reporting Standards, to provide reliable financial information to the users who make decisions based on this information. The proposed objective is the characterization of the income concept based on what is exposed in the conceptual framwork of IFRS, in order to properly interpret and aplly it in the professional field. In addition, the methodology used was with a qualitative approach, of a descriptive type, with the application of deductive and hermeneutical methods, and a documentary technique due to the bibliographic review. Finally, the development of a practical case was carried out, exemplifying different economic facts, allowing to recognize the economic benefit that originates from income and the different effects on both assets and liabilities, which in the end has an effect on the equity of the company.