Diseño de manual de reconocimiento de ingresos ordinarios en la empresa Rodrigo Lozano Vila & Asociados S.A.S
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Date
2019-04-05
Authors
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
"El objetivo de esta práctica fue proporcionar un sistema de reconocimiento de
ingresos que cumpla con los requerimientos de la norma internacional para la empresa
RODRIGO LOZANO VILA Y ASOCIADOS S.A.S., la metodología llevada a cabo fue
realizar un barrido de la facturación comprendida entre los años 2015 al 2018, buscando
identificar cuáles fueron los ingresos más utilizados. Con el análisis de los resultados se
identificó que la empresa recibe ingresos por anticipado que no son reconocidos según su
consumo en el mes de causación correspondiente, por lo que se proporciona a la gerencia
un manual con el cual ayude a determinar el reconocimiento de los ingresos según lo
citado en las normas internacionales."
The aim of this practice was to provide an income examination system that fulfills the requirements of the International Financial Reporting Standards for the company RODRIGO LOZANO VILA Y ASOCIADOS S.A.S. The methodology implemented consisted to make an scan of the billing of the company between the years 2015 to 2018 with the purpose to identify which incomes were the most used by the company. With the analysis of the results it was possible to identify that the company receives incomes in advance that are not recognized according with their consume in the causation month. Therefore, it was given to the management a manual that helps to determine the recognitions of the incomes according with the International Financial Reporting Standards.
The aim of this practice was to provide an income examination system that fulfills the requirements of the International Financial Reporting Standards for the company RODRIGO LOZANO VILA Y ASOCIADOS S.A.S. The methodology implemented consisted to make an scan of the billing of the company between the years 2015 to 2018 with the purpose to identify which incomes were the most used by the company. With the analysis of the results it was possible to identify that the company receives incomes in advance that are not recognized according with their consume in the causation month. Therefore, it was given to the management a manual that helps to determine the recognitions of the incomes according with the International Financial Reporting Standards.
Description
"Proporcionar un manual que permita el reconocimiento o medición de los ingresos
ordinarios de la empresa RODRIGO LOZANO VILA Y ASOCIADOS SA.S., donde se genere
el cumplimiento a las normas internacionales para pymes."
Keywords
Ingresos, Reconocimiento, Normas internacionales, Información contable, Facturación, Incomes, Recognition, International financial, Reporting standards