Modelo de presentación del estado de resultados por operaciones discontinuas: caso práctico Aguirre, según norma internacional de contabilidad 1.

Abstract

The objective of this research is to establish the guidelines for the presentation of the income statement for discontinued operations, through the application of International Accounting Standard 1, Presentation of Financial Statements; with the purpose that it serves as a structural basis for the Aguirre case study, using methodological instruments of research, such as observation and bibliographic review, obtaining certain results as incomprehensibility of the "discontinuous operations" and the methodology used for the official presentation that must possess a standard Model of public exhibition, result of certain breaches of the International Accounting Standards, financial information, and based on the same regulations make a relevant reclassification of the affected item for the easy understanding of the investor interest.