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Author Pijuan Piqué, Júlia |
Abstract This paper consists in the development of a case that you could find in an audit process on the recognition of income from the delivery of goods and the provision of services is carries out. The accounting standards on which this paper is based are Spanish National Chart of Accounts (2007) and Accounting and Auditing Institute (ICAC) resolution of February 10, 2021. According to this regulation, incomes are accounted for when the company transfers the control of the goods and services to customers for the amount that reflets the consideration. To carry out this fundamental principle, it is proposed to identify a journey through five successive stages. To verify that the regulations are applied correctly, a case has been developed about a construction company in which we have been recording the necessary entries and identifying the five stages to affirm the correct development. |
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Director García Blandón, Josep |
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Degree IQS SM - Master’s Degree in Auditing and Management Control |
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Date 2021-07-23
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