Las revelaciones como unidad inseparable de los estados financieros en las empresas comerciales de la provincia de El Oro.

Abstract

The financial statements are the true image of the company, therefore your information must be reliable and clear enough in order to judge the financial situation and possible changes in order to determine what aspects stand out in your presentation, in this sense the notes clarifications form an inseparable unit and mandatory presentation; therefore, a suitable procedure or logical order is required for its elaboration; In the present research work twenty-five financial statements are analyzed, focusing on the explanatory notes, which have been presented by commercial companies of the Province of El Oro, in order to determine whether they are prepared correctly or not. To achieve the proposed objective in terms of its methodology, it has been given a qualitative approach, starting with the bibliographic review, under a basic field modality, since the portal of the Superintendence of Companies was used to obtain the respective Financial Statements; using the archival technique, through the use of files as a research instrument; the current work is structured in three parts, the first one is the introduction where the problems of the present investigation are described, the objective pursued and the applied methodology, followed by the development, where the criteria of several authors are reflected on the subject raised, making the corresponding analysis of the case study, to finally reach the respective conclusions and contribute to new research.