Análisis de la aplicación de la NIIF 16 y su efecto en los estados financieros del sector de producción de balanceados de la ciudad de Guayaquil, 2023.

Abstract

The objective of this research is to analyze the application of IFRS 16 and its effect on the financial statements of the balance sheet production sector in the city of Guayaquil in the year 2023. The starting point was that IFRS 16 replaces IAS 17 in 2019, and with it comes the provision that now all leases must be reflected as right-of use assets (ROU) and lease debt liabilities (LOU). Although this standard tends to improve the transparency of financial information, it also becomes demanding for lessee companies as they must now review their contracts in detail, eliminating any distinction between an operating and a finance lease. To achieve this, mixed research was carried out, in which eight tax and accounting experts were interviewed, as well as a representative sample of the balanced products sector, to evaluate the changes in the selected financial ratios before and after the implementation of IFRS 16 in the balanced products production sector in the city of Guayaquil in the year 2023.