Análisis del reconocimiento de los ingresos ordinarios y su efecto en la liquidación del Impuesto a la Renta en las prestadoras privadas del servicio de hospitalización del IESS

Abstract

The private providers of the IESS Hospitalization Service must prepare and present their financial information based on IFRS 15, regarding the hospital care services provided to IESS members and invoiced after approval by the Audit Department of the Billing Quality of the IESS Health Services, a situation that generates discrepancies for the providers when making accounting records based on IFRS and at the time of liquidating the income tax, since the income generated by the provision of services are not recognized in accounting at the time of accrual of the service in accordance with the express accounting standard, but until they are billed. Therefore, the objective of this article is to analyze the incidence of recognition of ordinary income in the liquidation of income tax in private providers of IESS Hospitalization services, for which the analytical paradigm is applied, with an inductive method, a qualitative approach according to the findings of other investigations, with a non-experimental descriptive scope of cross section. With which it is concluded that the recognition of income from the application of IFRS 15 despite the discrepancies that are generated between the accounting and tax regulations, can coexist through an adequate accounting recognition and consequently in a correct tax reconciliation, thus presenting financial statements in a reasonable manner, which allow efficient economic decisions to be made with respect to the course of the busine