Resumo

ROJAS MOLINA, Leidy Katerine. Implementation of IFRS 15 in companies listed on the Colombian and Santiago de Chile Stock Exchanges. Pensam. gest. [online]. 2022, n.53, pp.4-4.  Epub 28-Mar-2023. ISSN 1657-6276.

The purpose of this research is to identify the equity effects associated with the implementation of IFRS 15 and the variations produced in the performance indicators of companies listed in the Colombian and Santiago de Chile Stock Exchanges. The methodology used is Gray's conservatism index, which is applied to the variations presented in the financial statements of the adopting entities. The results show a contrast of equity effects, since Colombian companies presented positive impacts in 70%, while only 21% of Chilean companies showed positive variation. Similarly, of the total number of entities analyzed, it was found that 9% of Colombian entities and 4% of Chilean entities did not include any information associated with the application of IFRS 15.

Palavras-chave : Revenue recognition; IFRS 15; Equity effects; IFRS; disclosures.

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