Caracterización del concepto de gastos establecidos en el marco teórico de las NIIF.

Abstract

The International Financial Reporting Standards (IFRS) have made it possible to adhere to guidelines that are closer to real and transparent accounting, due to timely presentation. In the category of expenses, this rule specifically determines what defines the expense and the various effects it has on the financial statements, such as a decrease in economic benefits (Income Statement), a decrease in assets and an increase in liabilities (Statement of Financial situation), therefore, the incorrect interpretation and application will generate decreases in both assets due to loss of value of assets or increase in liabilities due to generating expenses that remain pending payment. For this reason, the research work aims to characterize the expenses according to the conceptual framework of the FRS, through the application of a practical exercise, allowing to know the incidence in the accounting groups of the financial statements. Finally, with this work, the application of expenses is evidenced both in the decrease of the result of the exercise, as well as a decrease in assets and an increase in liabilities, which directly affect equity.