La nueva norma contable INTERNACIONAL sobre reconocimiento de ingresos (NIIF 15) y la reforma del PGC en 2018.

Authors :: Mora, Araceli
Source :: Técnica Contable y Financiera; Nov2018, Issue 13, p8-22, 15p
Publication Year :: 2018
Abstract: The article reports on the new international accounting standard about recognition of income (IFRS 15) and the reform of the PGC standard in 2018. Topics discussed include the relevant conceptual change regarding the planned modifications for the national accounting regulations; laws that regulate the recognition in accounting of income for sales and service provision; and the amendments intend to adapt the national accounting regulations to IFRS 15.

Subjects :: ACCOUNTING laws
INTERNATIONAL accounting standards
ACCOUNTING methods
AUDITING standards
ACCOUNTING

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