<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1657-6276</journal-id>
<journal-title><![CDATA[Pensamiento & Gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Pensam. gest.]]></abbrev-journal-title>
<issn>1657-6276</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universidad del Norte - Barranquilla, Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1657-62762022000200061</article-id>
<article-id pub-id-type="doi">10.14482/pege.53.701.252</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Implementación de NIIF 15 en compañías listadas en la Bolsa de Valores de Colombia y Santiago de Chile.]]></article-title>
<article-title xml:lang="en"><![CDATA[Implementation of IFRS 15 in companies listed on the Colombian and Santiago de Chile Stock Exchanges.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rojas Molina]]></surname>
<given-names><![CDATA[Leidy Katerine]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<numero>53</numero>
<fpage>61</fpage>
<lpage>89</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1657-62762022000200061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1657-62762022000200061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1657-62762022000200061&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de esta investigación es identificar los efectos patrimoniales asociados a la implementación de NIIF 15 y las variaciones producidas en los indicadores de rendimiento de compañías listadas en la Bolsa de valores de Colombia y Santiago de Chile. La metodología empleada es el índice de conservadurismo de Gray, el cual se aplica a las variaciones presentadas en los estados financieros de las entidades adoptantes. Los resultados evidencian un contraste de efectos patrimoniales, puesto que las compañías colombianas presentaron impactos positivos en su patrimonio en un 70%, mientras que tan solo un 21% de compañías chilenas mostró variación positiva. De igual forma, del total de entidades analizadas, se evidencio que el 9% de entidades colombianas y el 4% de las entidades chilenas, no incluyeron ninguna información asociada a la aplicación de NIIF 15.  Classification JEL: M41, N20, N26]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Reconocimiento de ingresos]]></kwd>
<kwd lng="es"><![CDATA[IFRS 15]]></kwd>
<kwd lng="es"><![CDATA[Efectos patrimoniales]]></kwd>
<kwd lng="es"><![CDATA[NIIF]]></kwd>
<kwd lng="es"><![CDATA[Revelaciones]]></kwd>
<kwd lng="en"><![CDATA[Revenue recognition]]></kwd>
<kwd lng="en"><![CDATA[IFRS 15]]></kwd>
<kwd lng="en"><![CDATA[Equity effects]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[disclosures]]></kwd>
</kwd-group>
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