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

Abstract

The International Financial Reporting Standards (IFRS) are mechanisms that regulate the preparation, preparation and presentation of the set of financial statements in a homogeneous manner that allow adequate comparability and comprehensibility of the users of the same, in order to apply international regulations lies basically in the generation of greater confidence and security in the financial information at the moment of presenting to the regulating entity, the present investigation has as objective, to analyze and evaluate the correct application of the qualitative characteristic "comprehensibility" in the preparation and presentation of the financial statements of 25 commercial companies of the province of El Oro, the methodology applied is qualitative-quantitative, part of the review of international regulations with the contribution of scientific articles from international journals to this is added the financial review in the web portal of the Super of the companies as taken as a sample for investigation, checking whether companies meet our midst or not the provisions of international law, fundamental indicator to establish the quality of accounting information of our companies.