Propuesta metodológica para la aplicación de la NIIF 15 – reconocimiento de ingresos en el sector hotelero, cantón Salinas, provincia de Santa Elena.

Abstract

This research project consisted of designing a methodological proposal for the application of IFRS 15 in the hotel sector. The problem lies in the difficulties hotels face in recognizing, measuring, and recording revenue from accommodation and ancillary services. Therefore, the overall objective was to design a methodological proposal for the application of IFRS 15 in the hotel sector in the Salinas canton, Santa Elena province. The methodology used was a qualitative approach with a descriptive scope and a non-experimental design. Data was collected through structured interviews with accountants and receptionists, using non-probabilistic sampling by criteria, consisting of fourteen representative hotels in the Salinas canton, selected according to their star rating established in the 2024 tourism registry. The results revealed problems in the application of IFRS 15, such as the absence of policies, lack of criteria for deferring or recognizing revenue, and lack of documented procedures for treating variable consideration, discounts, and additional services. It is concluded that the proposal contributes to improving the reasonableness of financial statements, strengthening internal control, and promoting uniform application of revenue recognition in the hotel sector.