Propuesta metodológica para la aplicación de las NIIF 7 Instrumentos financieros: Información a revelar y NIIF 9 Instrumentos financieros en el sector Inmobiliario de la ciudad de Manta.

Abstract

This research project aims to apply International Financial Reporting Standards 7, Financial Instrument: Disclosures and International Financial Reporting Standards 9 Financial Instrument, in the real estate sector of the city of Manta, to fiscal year 2020, due to the financial impacts on the recognition, classification and measurement of investment instruments. For this reason, the research work was carried out in three sections, in Chapter I, Theoretical Foundations, in which the theoretical framework is defined specifying the theories to be applied; the conceptual framework where the real estate sector is conceptualized; the reference framework gives as reference cases at national and international level; the legal normative framework, in which the legal bases of which it was developed are reported the subject. Chapter II, Research Methodology, defined the type of research to be used, the sources of information, the research approach, tools and analysis of the interviews conducted with experts. Finally, Chapter III, Methodological Proposal, conclusions and final recommendations of the research.