Dinámica en la elaboración y presentación de los estados de flujo de efectivo.

Abstract

Knowledge of the preparation and presentation of the statement of cash flows in accordance with current accounting standards is essential for all companies, regardless of the economic activity they carry out, since it allows a correct analysis of the sources of the resources they have, determining whether the entity can survive in financial terms. The purpose of this document is to characterize the cash flow statement, through the provisions of the International Accounting Standard 7 "Cash Flow Statements", for the purpose of a practical implementation in the professional field. Thus, a research of descriptive nature was developed, supported by the analytical method, in addition to a bibliographic technique, based on scientific documents that rest in different databases. Finally, a practical exercise is presented where the flows of an entity are presented, structured according to the activity to which they belong, followed by the conclusions, where the analysis that could be reached after the whole research process is presented.