Estado de flujos del efectivo, diferencias en la presentación de una entidad del sector público con una del sector privado.

Abstract

The Financial Statements are a requirement requested by the control organisms, for a public company the regulatory entity is the General Comptroller of the State and for the private ones it is the Superintendence of Companies, among the presented reports is the State of cash flows, which Its function is to study the inflows and outflows of money that a company has, which is why the objective of this research work is to analyze the differences in the presentation of the Cash Flow Statement between a public and a private company, through a Analysis of the Cash flow structure, which reflects the transactions involving cash and the equivalent of cash, to generate in the users of the information, a general knowledge of money management within these types of entities, is important emphasize that the methodology with which the work was developed is of a qualitative nature, whose method For its theoretical advance, it was hermeneutics, whose purpose is the adequate interpretation of theories embodied in texts, which allowed a bibliographic analysis based on Ministerial Agreement No. 67 executed by the Ministry of Finance of Ecuador and the International Accounting Standard. Nº 7 (IAS) managing to find the inequalities in these entities as the type of chart of accounts that is used in these companies that are differentiated by their nomenclature and codes, the nature of cash movements, among others.