Los estados financieros y su correcta elaboración y presentación.

Abstract

The purpose of this study is to describe the correct preparation and presentation of the Financial Statements, based on what supports the International Financial Reporting Standards, evidencing its importance for organizations. A methodology was proposed with a qualitative research approach at a descriptive level, through the application of the deductive method and the use of bibliographic techniques that allowed the fulfillment of the proposed objective. This work is structured as follows; It begins with an introduction where the problem and the objective of the topic in question are presented, followed by a theoretical development of the relevant and work-related topics, allowing the reader to understand the achievement of the objective set by carrying out a practical exercise, to finally show the conclusions on the correct preparation and presentation of the Financial Statements, based on what the International Financial Reporting Standards affirm, evidencing the importance of its application within organizations.