FINANCIAL STATEMENTS

PAULA ANDREA
They are reports where the HERNANDEZ - 713798
information is compiled that
allows the organization to ADMINISTRACION
make decisions in which the FINANCIERA
current status of the ANALISIS
organization is detailed based FINANCIERO
on the output and input of
UNIMINUTO MADRID
resources (assets, liabilities and
assets)

FUNDAMENTAL PRINCIPLES
There must be: information
input: consists of the
reception of data necessary
to formulate reports that
allow the recognition and
development of
organizational plans.
data processing: allows the
analysis of the data obtained
to establish evaluation and
performance criteria for the
generation of detailed
reports.
Data output: final phase
where, through the use of
tools and the application of
criteria, concrete and
congruent information is
determined that details in a
simplified way the current
state of the company with
which decisions of a
productive nature are made
FUNCTION OF THE
STATES FINANCIAL
The main function they fulfill
financial statements is to
satisfy a wide range of users
who do not possess the
capacity
to request specialized
information, and to ensure
that your rights are
respected, by making
the rigorous demands in the
presentation and preparation
of
Financial stateme
PRESENTATION OF
FINANCIAL
STATEMENTS.
There are two ways to present the
status
financial, those presented under
the tax base, for some needs
individuals that arise in the
company
and the second presented under
base
tax and international standards as
required by the guide to update
RUT code 85 with decree 2548.
with which reports are prepared
in taxonomies (financial
statements under the XBRL
taxonomy)
for large companies.