La integridad como característica cualitativa en la preparación y presentación de los estados financieros.

Abstract

The International Financial Reporting Standards have become the main guidelines when preparing and presenting the set of financial statements to the regulatory entity Superintendence of Companies, Securities and Insurance (Supercias), which establishes the importance of complying with a common and homogeneous accounting language at an international level for the understanding of capital users or providers, the present investigation is focused with the objective of analyzing the qualitative characteristic of integrity in the preparation and presentation of the financial statements of the commercial companies of the province of El Oro, a qualitative-quantitative research will be applied, using strategies such as bibliographic review, review of financial information of the Superintendence of Companies, Securities and Insurance web portal, the research universe will be commercial SMEs in the province of El Oro. The results will show if SMEs are adhering to what is established by accounting regulations , which must be reliable, complete within the limits of relative importance and cost to generate greater confidence to users.