Análisis del impacto en la aplicación de la norma internacional de contabilidad NIC 18 ingresos por actividades ordinarias, en entidades promotoras de salud EPS del régimen contributivo

The objective of this research is to analyze the impact on the application of International Accounting Standard (IAS) 18 Revenue from ordinary activities in Health Insurance Entities of the contributory scheme in Colombia, in accordance with the provisions of Act 1314 of 2009. The development of this work focuses on the study of the International Accounting Standard (IAS) 18 - Revenue from ordinary activities, because this account has a fundamental importance in the sustainability of the General Social Security and Health System in Colombia, the third quarter 2011 revenues of Health Insurance Entities reached $ 11 billion according to figures from the National Health. From the analysis it is concluded that to properly implement the International Financial Reporting Standards (IFRS) the Health Insurance Entities of the contributory scheme on Colombia and the Health National Superintendence (as regulator) must form a technical committee to analyze in detail the impact of IFRS in the health sector and make the necessary changes to current regulations in order to comply with the provisions in the Law of convergence with International Standards.