This work is the result of an exhaustive investigation related to inflationary indices in Venezuela in the period 2013 - 2018 and their impact on the items of the financial statements of three organizations belonging to the food industry in Venezuela that are listed on the Stock Exchange of Caracas (BVC): PROTINAL, CA, Ron Santa Teresa, CA, Y Productos EFE, CA In its initial phase, a historical context is presented linked to the different macroeconomic elements that negatively affected the Venezuelan economy, since the 1980s with factors such as the fall in oil prices and the devaluation of the local currency. The document is structured in sections such as: inflation, international financial information standards and the food industry and focuses on the relationship between these macroeconomic factors and the financial information presented by companies according to their operating cycle. Also, it focuses on three important aspects: the problems of the food industry in the period studied; the identification of the components that are part of the financial statements and are affected by inflationary indicators and in the evaluation of possible material distortions as a consequence of inflation in Venezuela. All the elements are developed in three chapters and meet the proposed objective through comparable tables, financial figures and a detailed analysis that reflects the behavior of each of the accounts of the entities studied.