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Estado de resultados integrales dispuestos en las NIIF

Author

Listed:
  • Carlos Enrique Guadalupe Orozco
  • Lourdes Janeth Solórzano

Abstract

La presente investigación se ha realizado acerca del estado de resultados integrales dispuestos en las Normas Internacionales de Información Financiera, específicamente en el grupo denominado “Otros resultados integrales†, para un adecuado proceso de toma de decisiones de los usuarios. Se ha analizado algunos aportes teóricos sobre los resultados integrales en el proceso decisorio por lo tanto se ha recolectado datos sobre su significatividad y composición en empresas que utilizan Normas Internacionales de Información Financiera y presentación de sus Estados Financieros.

Suggested Citation

  • Carlos Enrique Guadalupe Orozco & Lourdes Janeth Solórzano, 2019. "Estado de resultados integrales dispuestos en las NIIF," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 252, february.
    • Handle: RePEc:erv:observ:y:2019:i:252:15
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