Propuesta metodológica para la implementación de la NIIF 18 en el sector de catering en Guayaquil.

Abstract

This proposal is based on the need for companies in the Catering sector to have a practical and accessible guide to facilitate the transition from the presentation of their Financial Statements under the International Accounting Standard 1 (IAS 1) to the International Reporting Standard. Financial 18 (IFRS 18) which from 2027 will be mandatory for all companies. Therefore, a qualitative methodological strategy was applied to obtain data through the use of the interview technique aimed at expert accountants familiar with the situations faced by these companies in the sector. The results obtained through the interviews revealed the need to adapt their accounting systems, the difficulties in properly classifying income and expenses according to the categories of (a) operation, (b) investment and (c) financing. The methodological proposal focuses on creating a guide with practical examples of the changes that were implemented in the standard, thus helping to better demonstrate the transparency of the Financial Statements of the Catering sector.