Metodología para el reconocimiento y medición de las partidas del estado de situación financiera y estado de resultados integrales.

Abstract

The present case proposed a characterization of the recognition and measurement principles for the elements that make up the basic financial statements, through the application of what is established in the conceptual framework of the International Financial Reporting Standards (IFRS), in order to provide criteria for an adequate preparation and presentation of financial reports. For this, a qualitative approach was considered in the analysis of the accounting rules and the description of the steps to follow in the application of the stipulated criteria and the insertion of the hermeneutic method to interpret the information collected in the different scientific articles. that make up the scientific heritage. The information collected regarding recognition is standardized, has an intrinsic relationship with the regulations, and the use of examples determined that the recognition has several points of view, but all comply with the stipulations given by the regulations. The literature regarding the measurement of the financial statements is varied, but it is related to what was dictated by the conceptual framework for financial information, in the use of examples it was possible to demonstrate that companies in most of their cases use the combination of methodologies since this allows having a measurement attached to the business reality.