Lineamientos para la elaboración y presentación de las notas a los estados financieros en el sector camaronero.

Abstract

Currently, the financial information that companies present in their financial statements is of vital importance, considering that it allows them to know the real situation in which they find themselves. With the implementation of the International Financial Reporting Standards (IFRS), the aim is for the information presented to be uniform. Therefore, the objective of this work is to characterize the notes to the financial statements, based on what is established in the accounting regulations in force, in order to apply them properly in the business field, seeking the quality of information that will be useful for users to make sound decisions based on a clear and objective. The methodology used was of a quantitative type under the hermeneutic method that helps to interpret the information obtained in the bibliographic review of both the regulations and the doctrines provided by various authors. In addition, the case is presented through the outline of the guidelines for the presentation of the notes to the financial statements focused on the shrimp sector, ending with a model presented of them. In conclusion, the notes should be prepared based on the accounting regulations and it is necessary that those responsible for preparing such information take into account the necessary accounting policies implemented according to the sector to which the entity belongs.