Estudio de los efectos por cambio de línea de negocio en el estado de resultado integral según NIC 1.

Abstract

The statement of profit or loss and profit statement is a report that allows us to interpret the economic situation, whether economic performance was obtained or not and then establish the appropriate corrective measures for the benefit of the entity through proper management. The main objective of the research presented below is to analyze the effects of the change of business line in the statement of comprehensive income through the use of the Rules for the correct application in the company SEGURCOM S.A. The applied methodological approach is qualitative, with a type of practical theoretical research. As a result of the process under investigation, it was possible to verify that every entity has a vision to be competitive and take over the market, so they choose to change the line of business, according to IAS 1 in the statement of comprehensive income is placed in a single amount on total for discontinued operations, to consider other comprehensive results must meet the requirements set forth in the standard, for the official presentation of the state to the relevant agencies, the effects incur in the placement or non-placement of the value generated by discontinued operations.