Seccion 8 de niif para pymes como herramienta para la presentacion de las notas a los estados financieros de las empresas tecnologicas de Machala 2021-2022.

Abstract

The presentation of explanatory notes is a fundamental part of the financial statements as a whole, because it helps to understand information for interested third parties about the accounting items that require detailed detail. In this way, providing and clarifying particular information, which is often confusing for readers, also provides transparency of the accounting items presented. Given the above, this document allowed us to analyze the presentation of the explanatory notes of the computer marketing companies in the city of Machala in the periods 2021-2022 of the province of El Oro. The epistemological approach to this problem will be examined through the approach quantitative, in such a way that it will allow analysis through the variables, interpretation of data. In this way, the events that occurred can be visualized through comparable data. The results obtained from the research will provide information on how the presentation of explanatory notes is being carried out in this sector.