{"id":38572,"date":"2024-10-03T12:27:23","date_gmt":"2024-10-03T17:27:23","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38572"},"modified":"2024-10-03T12:37:16","modified_gmt":"2024-10-03T17:37:16","slug":"revision-del-iasb-concluye-que-la-norma-sobre-ingresos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/revision-del-iasb-concluye-que-la-norma-sobre-ingresos\/","title":{"rendered":"La revisi\u00f3n del IASB concluye que la norma sobre ingresos funciona seg\u00fan lo previsto"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38572\" class=\"elementor elementor-38572\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">La revisi\u00f3n del IASB concluye que la norma sobre ingresos funciona seg\u00fan lo previsto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/asb-propone-mejoras-anuales-a-normas-de-contabilidad\/\">Consejo de Normas Internacionales de Contabilidad (IASB)<\/a> ha concluido su Revisi\u00f3n posterior a la implementaci\u00f3n de la NIIF 15 <\/span><span style=\"font-weight: 400;\">Ingresos procedentes de contratos con clientes<\/span><span style=\"font-weight: 400;\"> , y ha determinado que la Norma funciona seg\u00fan lo previsto y proporciona a los inversores informaci\u00f3n \u00fatil.<\/span><\/p><p><span style=\"font-weight: 400;\">En 2014, el IASB emiti\u00f3 la NIIF 15 para mejorar la presentaci\u00f3n de informes sobre los ingresos. El IASB desarroll\u00f3 esta norma en conjunto con el Consejo de Normas de Contabilidad Financiera de los Estados Unidos (FASB) para crear un enfoque uniforme para el reconocimiento de los ingresos en los mercados globales.<\/span><\/p><p><span style=\"font-weight: 400;\">Los comentarios de las partes interesadas y la propia investigaci\u00f3n del IASB muestran que la Norma proporciona un marco claro y s\u00f3lido para las decisiones de contabilidad de ingresos.<\/span><\/p><p><span style=\"font-weight: 400;\">Si bien el veredicto general es positivo, el IASB ha identificado algunas cuestiones de aplicaci\u00f3n que se deben considerar en su pr\u00f3xima consulta de agenda, que planea comenzar a fines de 2025. Son las siguientes:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3mo las empresas deciden si son el vendedor principal o un agente en una transacci\u00f3n;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3mo informar sobre los pagos a los clientes; y<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3mo funciona la NIIF 15 junto con varias otras Normas de Contabilidad NIIF.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Andreas Barckow, presidente del IASB, afirm\u00f3:<\/span><\/p><p><span style=\"font-weight: 400;\">La NIIF 15 se introdujo para brindar a las empresas un enfoque coherente para el reconocimiento de ingresos. Nuestra revisi\u00f3n confirma que est\u00e1 cumpliendo con este objetivo.<\/span><\/p><p><span style=\"font-weight: 400;\">El IASB lleva a cabo revisiones posteriores a la implementaci\u00f3n unos a\u00f1os despu\u00e9s de que se haya implementado una Norma para ver si est\u00e1 funcionando seg\u00fan lo previsto.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 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elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La revisi\u00f3n del IASB concluye que la norma sobre ingresos funciona seg\u00fan lo previsto El Consejo de Normas Internacionales de Contabilidad (IASB) ha concluido su Revisi\u00f3n posterior a la implementaci\u00f3n de la NIIF 15 Ingresos procedentes de contratos con clientes , y ha determinado que la Norma funciona seg\u00fan lo previsto y proporciona a los [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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