Aplicación de la nic 7 para la elaboración del flujo de efectivo para la empresa Eloy Comiditas, año 2017.

Abstract

International financial reporting standards were created with the purpose of standardizing financial criteria at a global level; From which the cash flow statement arises to become a necessary instrument for understanding the financial structure of any organization and allowing correct decisions to be made regarding financial administrative processes to generate liquidity, capital flow and attract investment. Thus, in the present work, the quantitative method of cross-sectional descriptive scope was used since by calculating values and applying the standard, a cash flow was elaborated to the company Eloy Comiditas to examine the information on the control of cash and thus be able an analysis of the current economy of the company.