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Complete Dominican IFRS base localization

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Align the Dominican chart with the reviewed NIIF documentation by typing impairment and control accounts correctly, adding off-balance closing/control account types, and documenting the structural IFRS coverage boundary. Extend tests with fiscal audit matrices, IFRS account/type coverage, policy coverage, tax code signs, date-sensitive rules, and real chart validations.
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José Arturo García
2026-08-09 13:13:22 -04:00
parent fa3712bbfc
commit 1e05afd8bb
4 changed files with 439 additions and 91 deletions
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doc/index.rst
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@@ -7,6 +7,9 @@ Tryton.
It includes:
* An IFRS-oriented chart of accounts for Dominican companies;
* IFRS structural coverage for current/non-current presentation, financial
instruments, revenue contracts, leases, deferred tax, PPE, impairment,
provisions, intangibles, investment property, OCI, and held-for-sale items;
* Dominican tax groups and tax templates for ITBIS, ISR withholdings, ISC,
CDT, legal tip, and other taxes;
* tax code templates for DGII-oriented fiscal balances;
@@ -16,10 +19,38 @@ It includes:
* granular ``tax_fiscal_type`` and ``tax_application`` fields for fiscal
reporting, validation, and account mapping.
The chart is intended as a base localization. Companies should review account
names, sector-specific taxes, and DGII filing mappings before using it in
production. The 16% and 8% ITBIS templates are kept as special-rate templates
for cases where those rates apply.
The chart is intended as a base localization. It provides the account
structure and Tryton account types required to operate under IFRS in the
Dominican Republic, but it does not replace accounting policies, measurement
models, estimates, closing procedures, financial statements, notes, or
disclosures. Companies should review account names, sector-specific taxes, and
DGII filing mappings before using it in production. The 16% and 8% ITBIS
templates are kept as special-rate templates for cases where those rates apply.
IFRS base coverage
------------------
The base chart covers the structural account requirements identified in the
NIIF documentation reviewed for the Dominican Republic:
* IAS/NIC 1: current and non-current presentation, equity, OCI, and separate
closing/control accounts;
* IAS/NIC 2: inventories, cost of sales, and inventory impairment;
* IFRS/NIIF 9, IFRS/NIIF 7, and IAS/NIC 32: receivables, expected credit
losses, financial assets, fair value through profit or loss, fair value
through OCI, and OCI reserves;
* IFRS/NIIF 15: revenue, discounts, contract assets, and contract liabilities;
* IFRS/NIIF 16: right-of-use assets, lease liabilities, depreciation, and
finance expense;
* IAS/NIC 12: current income tax and deferred tax assets/liabilities;
* IAS/NIC 16: property, plant and equipment, accumulated depreciation, and
impairment;
* IAS/NIC 36: impairment accounts for held-for-sale assets, PPE, ROU assets,
investment property, and intangibles;
* IAS/NIC 37: current and non-current provisions;
* IAS/NIC 38: intangible assets, amortization, and impairment;
* IAS/NIC 40 and IFRS/NIIF 13: investment property and fair value effects;
* IFRS/NIIF 5: held-for-sale assets and associated liabilities.
DGII account mapping
--------------------