NIIF 15 para la presentación razonable de la información financiera en la empresa comercializadora Diecamgold Cía. Ltda.

Abstract

This research report carried out in the marketer “Diecamgold Cía. Ltda.”, required an adequate analysis of the revenue recognition process for the fair presentation of the financial information. For this, the objective was to analyze the incidence of the International Financial Information Standard 15 in the preparation of the financial information of the marketer “Diecamgold Cía. Ltda."" The research was carried out from a quantitative approach, with a correlational descriptive scope, the accountants of the 40 external companies with characteristics similar to the commercialization of gold and the company under study were established as a population. Scientific methods were applied, the empirical ones with the application of measurement techniques such as the survey and documentary analysis, obtaining content data that, when validated with statistical methods, allowed the analysis and interpretation for the theoretical foundation and elaboration of the proposal. The results obtained show how the International Financial Reporting Standard 15 statistically affects the preparation of the financial information of the companies, for which a characterization was carried out through a practical case for the accounting treatment of income, in application of IFRS 15 in the preparation of quality financial information in the marketer “Diecamgold Cía. Ltda." It is concluded that the marketer applies the revenue recognition process partially, since certain elements that affect the presentation of financial information and therefore decision-making are not evidenced, for which it is recommended that the International Information Standard be applied. Financiera 15, in the accounting procedures in a way that generates reliable and reasonable information, for the preparation of the financial statements, which through the proposal serves as support not only for researchers, professionals, entities, but also for the marketer ""Diecamgold Cía. Ltda.”, which by virtue of its income and with future expansion projects applies the International Financial Reporting Standard 15, for appropriate decision-making and is attractive to investors.