NIC 18 y el reconocimiento de Ingresos por la Venta de Bienes y su Incidencia en los Estados Financieros de la Empresa ENVIROEQUIP S.A.C.

Abstract

Con la evaluación de los informes de ventas, estados financieros, registros contables de la empresa Enviroequip, encontramos deficiencias en el reconocimiento de ingresos del período. Nuestro trabajo tiene por objeto identificar, en el marco de la NIC 18 y Ley del Impuesto a la Renta, los ingresos ordinarios del período; así como evaluación de controles internos, y evaluación e implementación de procedimientos contables en el marco de las pautas señaladas en esta norma internacional. Consiste en el análisis del rubro de ingresos por actividades ordinarias en el Estado de Resultados de la empresa Enviroequip SAC que concluyó que no se aplica la NIC 18, se ha desarrollado con datos del año 2016 y el propósito de establecer puntos de apoyo para el mejor entendimiento, identificación y aplicación tributaria de las operaciones comerciales que generan ingresos ordinarios de la empresa, la misma que debido a inadecuadas prácticas contables e indebida aplicación de la NIC 18 no muestra correctamente sus Estados Financieros y no ha calculado correctamente sus obligaciones tributarias, afectándola económica y financieramente. Este estudio proporcionará mayores elementos de juicio a la empresa para el registro de sus ventas y reconocimiento de ingresos del período, de conformidad con la NIC 18 y Ley del Impuesto a la Renta; e igualmente servirá de base para optimizar sus recursos informáticos en el área de ventas.

With the evaluation of the sales reports, financial statements, and accounting records of the Enviroequip company, we found deficiencies in the recognition of income for the period. Our objective is to identify, within the framework of IAS 18 and the Income Tax Law, the ordinary income for the period; as well as evaluation of internal controls, and evaluation and implementation of accounting procedures within the framework of the guidelines indicated in this international standard. It consists of the analysis of income from ordinary activities in the Income Statement of the company Enviroequip SAC that concluded that IAS 18 does not apply, has been developed with data from the year 2016 and the purpose of establishing support points for the best understanding, identification and tax application of business operations that generate revenue of the company, the same as due to inadequate accounting practices and improper application of IAS 18 does not correctly show their financial statements and has not correctly calculated their tax obligations, affecting the economic and financially. This study will provide greater elements of judgment to the company for the recording of its sales and recognition of income for the period, in accordance with IAS 18 and the Law of Income Tax; It will also serve as a basis to optimize your IT resources in the sales area.

With the evaluation of the sales reports, financial statements, and accounting records of the Enviroequip company, we found deficiencies in the recognition of income for the period. Our objective is to identify, within the framework of IAS 18 and the Income Tax Law, the ordinary income for the period; as well as evaluation of internal controls, and evaluation and implementation of accounting procedures within the framework of the guidelines indicated in this international standard. It consists of the analysis of income from ordinary activities in the Income Statement of the company Enviroequip SAC that concluded that IAS 18 does not apply, has been developed with data from the year 2016 and the purpose of establishing support points for the best understanding, identification and tax application of business operations that generate revenue of the company, the same as due to inadequate accounting practices and improper application of IAS 18 does not correctly show their financial statements and has not correctly calculated their tax obligations, affecting the economic and financially. This study will provide greater elements of judgment to the company for the recording of its sales and recognition of income for the period, in accordance with IAS 18 and the Law of Income Tax; It will also serve as a basis to optimize your IT resources in the sales area.