Los estados financieros y las políticas contables

摘要: The purpose of this article is to address the Financial Statements according International Reporting Standards and applicable accounting policies. To meet proposed objective, different information was collected that addresses financial statements then read interpret entire content thus support research. In analysis collected, it determined are no more than summary situation entity, which presented by means a report writes figures set forth in same statements. While policies nothing specific principles, rules procedures adopted an economic entity prepare or carry out documents.