Tratamiento contable en los estados financieros de la empresa el Dorado S.A, según la norma internacional de contabilidad 1.

Abstract

The present investigation was developed with the objective of structuring the statement of results and balance sheet through the analysis of information for making the right decisions in the company. The financial statements are considered of great importance for the companies, since through the results they show, it is possible to formulate and implement strategies that contribute to the improvement of their activities, thus offering a reliable information that allows the correct decision making by the parties. of its managers and administrators. The methodological research considers the qualitative and quantitative approach to be carried out, also supporting the bibliographic review, systemic, inductive and deductive method, the same ones that supported this work. The analysis and interpretation of results of the financial statements is very important, because through them, it is possible to know the composition of the assets, liabilities and equity accounts, income and expenses. In fact, all companies have the need to perform and interpret the financial statements with the application of the International Accounting Standards IAS 1, in which its structure is detailed together with the financial indicators. The results obtained in the investigation denote that the company El Dorado S.A. presents an adequate usefulness and stable financial situation; part of the current assets is financed with current liabilities, which means that the company has sufficient liquidity to face its immediate debts, either in the short or long term.