Análisis de los ajustes contables y su importancia en la presentación de los estados financieros.

Abstract

This research is aimed at analyzing the accounting adjustments that are presented in the daily record of the economic facts of the companies, being for them a topic to be considered because the timely elaboration of this type of seats accounting allows to present reasonable financial statements and reflect the real situation in which they operate. For its development it was used to more than the bibliographical review proposed by several authors, a methodology of descriptive type in which the different types of accounting adjustments are detailed. Having as a result of this work that the use of the policies established by the companies themselves, the norms, laws, regulations, among others allow the accounting professional to adjust the accounting balances in order to be adhere to a real context.