{"id":33874,"date":"2019-04-11T19:15:51","date_gmt":"2019-04-12T00:15:51","guid":{"rendered":"http:\/\/76.90"},"modified":"2019-04-11T19:15:51","modified_gmt":"2019-04-12T00:15:51","slug":"__trashed-31","status":"publish","type":"post","link":"https:\/\/www.icesi.edu.co\/blogs\/blog\/lista\/__trashed-31","title":{"rendered":"NIIF 15 Ingresos de Actividad Ordinarias Procedentes de Contratos con Clientes"},"content":{"rendered":"

<\/h2>\n

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NIIF 15\u00a0<\/strong><\/span><\/h2>\n

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\u00a0Ingresos<\/span> de<\/span> Actividad Ordinarias <\/span><\/strong><\/span><\/h2>\n

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Procedentes de<\/span> <\/strong><\/span><\/h2>\n

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Contratos con Clientes<\/span><\/strong><\/span><\/h2>\n

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\u00a0<\/strong>Esta norma espec\u00edfica cu\u00e1ndo <\/span>reconocer los ingresos y Cu\u00e1nto<\/span> ingresos se debe reconocer.<\/em><\/strong><\/span><\/h3>\n

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\u2013Remplaza la NIC 18<\/span> ingresos y NIC 11<\/span>\u00a0Contratos de Construcci\u00f3n-<\/em><\/strong><\/span><\/h3>\n

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Esta\u00a0 NIIF unifica el modelo de reconocimiento de ingresos y. <\/strong>exige un mayor desglose de la informaci\u00f3n.<\/strong><\/span><\/h3>\n

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Principio b\u00e1sico:<\/span> <\/strong><\/span>Reconocer los ingresos para reflejar la transferencia de los bienes o servicios comprometidos con los clientes por un importe que refleje la contraprestaci\u00f3n a que la entidad espera tener derecho, a cambio de dichos bienes o servicios.<\/strong><\/span><\/h3>\n

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Se desarrolla mediante un modelo de 5 etapas.<\/span><\/strong><\/h3>\n

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\u00a0<\/strong>1 Identificar el contrato(s) con el cliente.<\/strong><\/span><\/h3>\n

\u00a0<\/strong>2 Identificar las obligaciones de desempe\u00f1o.<\/strong><\/span><\/h3>\n

\u00a0<\/strong>3 Determinar el precio de la transacci\u00f3n.<\/strong><\/span><\/h3>\n

\u00a0<\/strong>4 Asignar el precio entre las obligaciones de desempe\u00f1o.<\/strong><\/span><\/h3>\n

\u00a0<\/strong>5 Reconocer el ingreso.<\/strong><\/span><\/h3>\n

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Qu\u00e9 significan:<\/strong><\/p>\n

1.Un contrato es un acuerdo entre dos o m\u00e1s partes que crea derechos y obligaciones exigibles.<\/span><\/strong><\/h2>\n

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2. Una obligaci\u00f3n de desempe\u00f1o es una promesa de transferir ya sea un bien o un servicio (o un conjunto de bienes o servicios), que son diferenciados.<\/span><\/strong><\/h2>\n

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3.El precio de la transacci\u00f3n es el importe de la contraprestaci\u00f3n al que la entidad espera tener derecho a cambio de transferir los bienes o servicios comprometidos con el cliente.<\/span><\/strong><\/h2>\n

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4.\u00a0<\/strong>El precio de la transacci\u00f3n generalmente se asigna a las obligaciones de desempe\u00f1o bas\u00e1ndose en el precio relativo de venta independiente (o individual). El precio de la transacci\u00f3n es asignado a cada obligaci\u00f3n de desempe\u00f1o separadamente.<\/span><\/h2>\n

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5. El ingreso se reconoce en una fecha concreta o si la obligaci\u00f3n de desempe\u00f1o se cumple a lo largo del tiempo el ingreso se reconoce tambi\u00e9n a lo largo del tiempo.<\/span><\/h2>\n

 <\/p>\n

<\/h2>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

NIIF 15\u00a0   \u00a0Ingresos de Actividad Ordinarias Procedentes de Contratos con Clientes   \u00a0Esta norma espec\u00edfica cu\u00e1ndo reconocer los ingresos […]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"default","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33874","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"aioseo_notices":[],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"Cesar Omar Lopez Avila","author_link":"https:\/\/www.icesi.edu.co\/blogs\/blog\/lista\/author\/19173494"},"rttpg_comment":0,"rttpg_category":"Uncategorized<\/a>","rttpg_excerpt":"NIIF 15\u00a0   \u00a0Ingresos de Actividad Ordinarias Procedentes de Contratos con Clientes   \u00a0Esta norma espec\u00edfica cu\u00e1ndo reconocer los ingresos […]","_links":{"self":[{"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/posts\/33874"}],"collection":[{"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/comments?post=33874"}],"version-history":[{"count":0,"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/posts\/33874\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/media?parent=33874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/categories?post=33874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/blogs\/wp-json\/wp\/v2\/tags?post=33874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}