Reconocimiento y medición de los elementos de los estados financieros según marco conceptual de las NIIF.

Abstract

The present work presents how important the application of the concepts of measurement and recognition of the elements of the financial statements are in accordance with what is established in the Conceptual Framework of the IFRS, so that the financial information is reliable and therefore the decision. of decisions is correct. The proposed objective was to analyze the recognition and measurement of the elements of the financial statements through the resolution of a practical case, in order to demonstrate what is established in the Conceptual Framework of IFRS in the presentation of financial information. The methodology applied was with a qualitative approach, descriptive, hermeneutic method and using techniques such as review of bibliographic texts. Finally, with the resolution of the practical case raised, it follows that knowing how to correctly recognize and measure the elements of the financial statements makes the information reliable for users who wish to obtain information through them about the financial situation of a company.