{"id":12788,"date":"2025-08-28T09:08:07","date_gmt":"2025-08-28T14:08:07","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=12788"},"modified":"2026-03-11T23:34:35","modified_gmt":"2026-03-12T04:34:35","slug":"los-5-pasos-para-reconocer-ingresos-segun-la-niif-15","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/tributario\/2025\/08\/los-5-pasos-para-reconocer-ingresos-segun-la-niif-15\/","title":{"rendered":"Los 5 pasos para reconocer ingresos seg\u00fan la NIIF 15"},"content":{"rendered":"\n<div style=\"position:relative;padding-top:max(60%,800px);height:0;width:100%\"><iframe allow=\"clipboard-write\" sandbox=\"allow-top-navigation allow-top-navigation-by-user-activation allow-downloads allow-scripts allow-same-origin allow-popups allow-modals allow-popups-to-escape-sandbox allow-forms\" allowfullscreen=\"true\" style=\"position:absolute;border:none;width:100%;height:100%;left:0;right:0;top:0;bottom:0;\" src=\"https:\/\/e.issuu.com\/embed.html?d=contarte_28_de_agosto&#038;u=incp\"><\/iframe><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ad1baa4b-332a-4ae5-be7a-81cc02ce56d4\" href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2025\/08\/ContArte-28-de-agosto.pdf\">Los 5 pasos para reconocer ingresos seg\u00fan la NIIF 15<\/a><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2025\/08\/ContArte-28-de-agosto.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ad1baa4b-332a-4ae5-be7a-81cc02ce56d4\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Norma Internacional de Informaci\u00f3n Financiera 15 (NIIF 15) &#8211; Ingresos de actividades ordinarias procedentes de contratos con clientes, tiene como objetivo establecer los principios que aplicar\u00e1 una entidad para presentar informaci\u00f3n sobre los ingresos de actividades ordinarias y flujos de efectivo provenientes de contratos con clientes.<\/p>\n","protected":false},"author":11,"featured_media":12781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[],"class_list":["post-12788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif"],"views":612,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=12788"}],"version-history":[{"count":2,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12788\/revisions"}],"predecessor-version":[{"id":14236,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12788\/revisions\/14236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/12781"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=12788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=12788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=12788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}