Reconocimiento de ingresos y costos en los contratos de construcción y el impacto tributario en la Constructora Pladeco S.A. de la ciudad de Ambato

Abstract

Globalization, international negotiations, technological progress, analysis, comprehension, comparison and presentation of global financial information, has forced to create, design and implement behavior patterns that regulate the treatment, registration and presentation of financial information, in order It should be easy for users to read and interpret all over the world. Under this criterion, the Superintendency of companies, securities and insurance as a control agency, through resolutions, establishes the obligation to adopt and apply international financial reporting standards, based on an adoption schedule. International financial reporting standards have been determined considering specific activities to be applied, for the present case the study and applicability of IAS 11 Construction Contracts has been focused. The adoption and applicability of these international regulations imply a change in the information systems under the Ecuadorian accounting standards, such as the degree of responsibility of the administrators, financiers, accountant and auditor; and the tax impact of the income tax, which is directly related to the present investigation. Initially an analysis of the applicability of IAS 11 Construction Contracts, scope, definitions, contract costs, recognition of ordinary income and expenses was made, the most relevant aspects for the present investigation, with these aspects a relation of the tax norm and NEC 15 (repealed) in order to establish differences subject to analysis, for the present investigative work the modality of field investigation through observation is applied. For the development of this research has been considered thirty-three construction contracts, executed from 2011 to 2016, of which four construction contracts have been taken, under certain parameters such as execution periods, amount of the contract and type of client. The objective of this research work is to establish the incidence of the recognition of income and costs of construction contracts to determine the income tax, based on the international financial reporting standards IAS 11 and the current tax rule of the Republic of the Ecuador.