El estado de resultado integral como herramienta en la toma de decisiones de la empresa de servicios Rocafuerte Cia. Ltda.

Abstract

The purpose of this work is to present the Statement of Comprehensive Income as a Tool for decision-making in accordance with the International Standard IFRS-IAS, which allows this type of state to be interpreted and analyzed anywhere in the world. For the preparation of the Statement of Comprehensive Income of the Rocafuerte Company, it was classified from the list of accounts presented by said company, the income and expense accounts for the 2017 fiscal year, thus determining differences between income and expenses, leaving as a result the gross profit of the year, with this value we deduct 15% for the participation of workers and 25% for the calculation of Income Tax. The type of methodology used for the Research was based on the collection of information from scientific articles which will help us support the theoretical part. We will talk about the Accounting Standards of Companies, IFRS –NIC for SMEs (Small and Medium Enterprises), Statement of Comprehensive Income and Decision Making. What will allow to have information that helps to know the financial situation that the company is going through based on the Statement of Comprehensive Income.