Importancia de la característica cualitativa fundamental representación fiel para la preparación de los estados financieros bajo NIIF.

Abstract

In order for managers, partners, investors, creditors and users to be able to make better decisions in their organization, it is important for them to know the situation in which they really find themselves. Therefore, it is essential to understand the qualitative characteristics of the financial information provided by the Conceptual Framework of the accounting standards in force, especially, for this research, the fundamental qualitative characteristic of faithful representation, since these are conditions processed in the different standards, which allow reflecting in the financial statements reliable, effective and interpretable values and information. The objective is to analyze the fundamental qualitative characteristic "faithful representation" of financial information, by means of a practical case study, with the purpose of demonstrating the importance of its application in the presentation of financial statements for correct decision making. In order to achieve this objective, the implementation of a research-bibliographic methodology is considered necessary, since scientific articles, different works related to the subject matter and complementary documents that served as a theoretical construct were investigated, while the level applied for the research is descriptive with a qualitative approach.