Abstract

VALENCIA MONGE, Esteban A  and  RAMIREZ TORRES, Gabriel. Plan for the implementation of IFRS 15 in a telephone company. RCUISRAEL [online]. 2018, vol.5, n.3, pp.51-70.  Epub Dec 06, 2018. ISSN 2631-2786.  https://doi.org/10.35290/rcui.v5n3.2018.77.

This research is carried out in an Ecuadorian telephone company with the purpose of concluding on the need to design an implementation plan of the International Financial Reporting Standard (IFRS) 15. This standard incorporates new concepts and considerations for the recognition of income for benefit of services and equipment sales that the International Accounting Standard (IAS) 18 did not consider. In order to evaluate the need to design an implementation plan, the mixed research methodology is applied. As a result, it is very important to implement a plan that guarantees that the telephony company recognizes its income for rendering services and selling services in an adequate way according to IFRS 15. The conclusions are focused on the need and availability presented by officials and managers of the entity under study, before training for the implementation of this regulation.

Keywords : IFRS; income recognition; telephone company; training plan; IAS..

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