La Necesidad de un Quinto Estado Financiero para interpretar correctamente la situación patrimonial de una empresa a una fecha determinada
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1 mai 2020
- handle: 10670/1.fz3r54
info:eu-repo/semantics/openAccess
Mots-clés
Deferred chargesSujets proches
nécessité (concept)Citer ce document
Alejandro Enrique Pozo Balderrama et al., « La Necesidad de un Quinto Estado Financiero para interpretar correctamente la situación patrimonial de una empresa a una fecha determinada », Revista Perspectivas, ID : 10670/1.fz3r54
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Résumé
In this study, the role of accounting information is investigated, about economic events raised on an entity, through the basic four financial statements and their respective notes these financial statements (D. Houghton, Ralph G. Wallace, 1991); let us remember that: "accounting is the common language of economics" and that allows, therefore, the right decision making coming from users of the entity. However, is the information emitted by financial statements complete? are there distortion factors on this information? Accounts named: "Deferred charges" and "Deferred credits" are included on the balance sheet; do they include clear concepts? and, do they really represent assets and liabilities? We consider they do not satisfy what was questioned, thus, it is put forward in this study an accounting solution that will let overcome informational gaps and subjective interpretations.