Análisis de la aplicación de la NIIF 15 en las clínicas privadas del Distrito Metropolitano de Quito que prestaron servicios de salud a afiliados del I.E.S.S. durante el periodo 2018 – 2020

Abstract

The present studies degree document is a compilation of what it takes to do in the registry of incomes (NIIF 15) and their applications in the Private District Clinics of the Metropolitan area of Quito. Which supported health services to the I.E.S.S. affiliates between 2018 and 2020. This registry must be done independently from the voucher emission and without the necessity of payment once the service has been approved. To provide these services as an external shareholder, the health centers must comply a series of requisites that go through the high standards with which the IESS works with. Shareholders must be up to date with all the requirements, which in case of not doing, the agreement with the social security will not be valid. This international norm affects this sector because once the external shareholder provides this service the benefits are subject to revision and must be approved within a time frame, which many times does not comply. Affects the company's liquidity and the business framework. The impact takes origin once the liquidity and rentability at the time of registry are held accountable and the discrepancy of the accounts receivable causes an overestimation of the incomes and outcomes of the company and the tax miscalculations. The professional accountant must be up to date and aware of the new norms and have high knowledge of how to realize these registries correctly to reduce the tax payments to the government treasury, employees, and business partners.