Estado de resultados integrales, preparación y presentación según norma internacional de contabilidad 1.

Abstract

Within an entity the financial information is of vital importance considering that it allows to know the economic situation in which it is. The financial statements facilitate the obtaining of said information and specifically the statement of results where the profit or loss of the company is reflected within a determined period, with the adoption of the International Financial Reporting Standards, this report supports considerable changes in the presentation hindering its preparation by accounting professionals, leading to the imperative need to have a methodology that facilitates the preparation and presentation of it, where it is detailed in a theoretical, practical way what is established by international accounting regulations, from the recognition of income, expenses and other comprehensive results, likewise, provide models on the methods of presentation of the financial statement, these may be by the nature of the expenses or depending on them, to achieve the objectives set out in the research was applied quantitative methodology, analytical and descriptive, as a result of the development of the case at the end a guide is presented that will facilitate career professionals, students and other interested parties to know the proper preparation and presentation of the statement of comprehensive results, which makes the present work a tool basic for the study of accounting with emphasis on the statement of comprehensive results its preparation, presentation and subsequent business decision making.