Publicación: Cambios y beneficios en la aplicación de la IFRS 15 “Ingresos por contratos con clientes” en las empresas de arrendamiento y finca raíz afectadas por el Covid 19 en Colombia
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Meeting the requirements for Colombia in the adoption of International Financial Reporting Standards NIIF/IFRS (International Financial Reporting Standards), companies in the construction sector are required make substantial changes in accounting processes. Aims to identify changes and benefits with the standard in question in real estate and estate companies in Colombia that were affected by COVID-19 also determine the positive and negative impacts that contracted the pandemic in this type of companies highlighting the economic crisis and structural changes in real estate organizations. As a process to recognize what happened in the development of the pandemic with this business sector 20 different real estate and real estate companies were surveyed where it focuses on the city of Villavicencio in the department of Meta in Colombia. As a result, it was found that 80% of the companies surveyed applied the standard, which has made it possible to obtain great profits at the organizational, accounting and fiscal levels, in the same way 100% of these companies had to rethink their business model not to fail due to the global presence of COVID-19. In conclusion, it follows that the standard is really important in companies and especially in the real estate sector because as the lessor as the lessee receive benefits that cover their interests, making it easier for companies to record the revenue they have earned and parameterising the information. Likewise the results are as expected since due to COVID-19 the state issues laws and decrees for the purpose of favour both sides and to be able to get ahead from the pandemic.