Descripción de los estados financieros correspondiente a las entidades financieras del Ecuador.

Abstract

The present case of investigation has the purpose of describing the presentation of the financial information in accordance with the legal norms in force, in conjunction with the local laws allowing the accounting reports that are given within the process have sufficient reasonableness that public banks present , private and popular-solidary, that is why we resort to the application of methodological processes that make known about the studied through search, reading and review of scientific journals that will allow the development and understanding of the process framed in the preparation of the financial statements, significant documents that allow knowing the economic reality of the companies. In this sense, the work is structured initially by the introduction, which corresponds to the literature review of how the applicability of the financial statements arises, in addition to concepts called theoretical framework that encompass definitions framed within the proposed topic, the following part is performed the presentation of the case in question to be resolved, which will proceed to identify the main components that are provided in the financial statements presented in all national financial institutions. Finally, the conclusions that are part of the investigation that relates the applicability, guaranteeing the presentation of the information in an objective and comprehensible way, are provided, in virtue of the fact that the users, whether internal or external, can make the correct decisions efficiently and correctly. within the process of capital investments that are made to the financial economy of the entities.