El estado de flujo del efectivo y su aplicación práctica en función a la norma internacional de contabilidad 7.

Abstract

The cash flow statement as a component of the set of financial statements established by the International Accounting Standard 1 "Presentation of Financial Statements", is one of the most important from the economic-financial point of view of the entities, it allows to identify the activities carried out by any company, which generates the greatest movement of cash inflows and outflows and cash equivalents, the basis for the preparation of this financial statement is described in International Accounting Standard 7, the same as its complexity in interpretation, its execution becomes complex, in view of this situation, the present work intends to characterize the preparation of the cash flow statement, based on the provisions of current accounting regulations, in order to present a tool that facilitates its preparation and presentation, To achieve the objective set, a research methodology of type was applied qualitative - quantitative, was based on the bibliographic review of international standards, then fed from papers of scientific journals, for the final develop a case study, which describes step by step the process of preparation, preparation and presentation of the Flow State of the Effective by the methods that international accounting regulations maintain.