NIIF 15 y su interacción con la legislación tributaria Ecuatoriana desafíos en la aplicación empresarial

The application of IFRS 15 “Revenue from Contracts with Customers” in Ecuador poses challenges when interacting with the Organic Law of the Internal Tax Regime (LORTI) and its regulations, due to divergent criteria in the recognition, measurement, and disclosure of revenue. The study was carried out through a qualitative and documentary approach, based on a comparative analysis of accounting and tax regulations, as well as a review of academic and regulatory literature. The results reveal timing mismatches in revenue recognition, limitations in the treatment of deferred taxes, and discrepancies in the valuation of non-monetary income, which increase the administrative burden and the risks of tax contingencies. The discussion shows that, although IFRS 15 seeks transparency and international comparability, its implementation in Ecuador faces a tax framework mainly focused on collection, which generates regulatory conflicts and forces companies to maintain reconciliation records. It is concluded that the proper application of IFRS 15 requires clear accounting policies, greater alignment between accounting and tax regulations, and specialized training for accounting staff to reduce inconsistencies and ensure more reliable financial information.