Diagrama de Reconocimiento de Ingresos NIIF 15: Edición El Salvador
El Salvador adoptó la NIIF 15 Ingresos de Contratos con Clientes para entidades que preparan estados financieros consolidados bajo NIIF, vigente para períodos anuales iniciados a partir del 1 de enero de 2018. La norma se aplica a sociedades anónimas de capital variable que cotizan en la Bolsa de Valores y grandes entidades que han optado por la aplicación de NIIF para PYMES. Las sociedades de responsabilidad limitada de capital variable no cotizadas pueden continuar aplicando principios contables locales, donde el reconocimiento de ingresos sigue el principio de realización al momento de la transferencia de riesgos y beneficios.
IFRS 15
Revenue Recognition
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01// identify_the_contract— IFRS 15.9–21
a
Have the parties approved the contract and are committed to perform their respective obligations?
IFRS 15.9(a)Approval can be written, oral, or implied by customary business practice. Commitment means the parties intend to enforce their respective rights. Consider whether there is a signed agreement, purchase order, or established pattern of dealing that evidences approval.
b
Can the entity identify each party's rights regarding the goods or services to be transferred?
IFRS 15.9(b)The contract must establish enforceable rights for each party. This includes identifying what goods or services the entity will transfer and what the customer is entitled to receive. Even if terms are implicit or established by customary business practice, rights must be identifiable.
c
Can the entity identify the payment terms for the goods or services to be transferred?
IFRS 15.9(c)Payment terms include the amount, timing, and form of consideration. The terms need not be explicitly stated if they can be determined from customary business practices or the contract's terms and conditions. Consider fixed prices, variable elements, milestone payments, and credit terms.
d
Does the contract have commercial substance — that is, the risk, timing, or amount of the entity's future cash flows is expected to change as a result of the contract?
IFRS 15.9(d)A contract has commercial substance when it is expected to change the entity's future cash flows. This criterion prevents entities from recognising revenue on reciprocal exchanges of goods or services of similar nature and value (e.g., barter transactions between oil companies to fulfil demand in different locations). Most arm's-length commercial transactions have commercial substance.
e
Is it probable that the entity will collect the consideration to which it is entitled in exchange for the goods or services that will be transferred to the customer?
IFRS 15.9(e)Assess the customer's ability and intention to pay. Consider the customer's credit history, financial condition, collateral or guarantees, and the entity's past experience with similar classes of customers. 'Probable' means more likely than not under IFRS. If the entity offers a price concession, assess collectability on the reduced (expected) amount, not the stated contract price (IFRS 15.9.A1).
contract_combination (optional)
contract_modification (optional)
01contract
status—
02obligations
distinct POs—
03transaction_price
total—
04recognition
pattern—
01// risk_warnings— ISA 240 · ISA 540
Complete the assessment to generate risk warnings.
Risk warnings · 7-rule engine (ISA 240 · ISA 540)
02// journal_entries— IFRS 15.31–45
Complete the assessment to generate journal entries.
Journal entries · per-PO Dr/Cr with IFRS 15 pattern (IFRS 15.31-45)
03// disclosure_checklist— IFRS 15.110–129
Complete the assessment to generate the disclosure checklist.
Disclosure checklist · IFRS 15.110-129 items
04// vc_sensitivity— ISA 540.15 · IFRS 15.56
No variable consideration in this contract.
VC sensitivity · constraint impact on TP (ISA 540.15)
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1
Introduce tus datos
Ingresa las cifras de tus estados financieros o estimaciones de planificación.
2
Obtén resultados al instante
Cálculos conformes con las NIA/NIIF con metodología documentada.
3
Exporta a papeles de trabajo
Copia o descarga documentación lista para tu expediente de auditoría.
Consideraciones para sectores específicos en El Salvador
Sector de la construcción
Las empresas constructoras en El Salvador frecuentemente trabajan con contratos del sector público que incluyen modificaciones durante la ejecución. La determinación del momento de reconocimiento conforme al criterio (c) de la NIIF 15.35 requiere evaluar cuidadosamente los términos contractuales y el marco legal salvadoreño para establecer el derecho exigible al pago por el trabajo completado hasta la fecha.
Industria textil y maquila
Las maquiladoras que proporcionan servicios integrados de manufactura deben evaluar si cada proceso (corte, costura, acabado, empaque) es una obligación de desempeño separada o si el conjunto representa una sola obligación integrada. La evaluación del carácter distintivo requiere considerar si el cliente puede beneficiarse de cada servicio independientemente.
Servicios financieros
Las entidades del sistema financiero supervisadas por la SSF aplican tratamientos específicos para ingresos por comisiones y productos financieros estructurados. El reconocimiento de comisiones por servicios bancarios debe evaluarse bajo la NIIF 15 cuando no están en el alcance de la NIIF 9.