Estados fianzcieros




1. El lector analizará los conceptos generales de los Estados Financieros.
2. Estudiará para que sirven los Estados Financieros.
3. Conocerá sus características y como se clasifican.
4. Cuales son los principales Estados Financieros y su forma de presentación.

Derechos reservados Editorial Thomson Ernesto Gomez



Los estados financieros son el resultado del proceso contable, a través de ellos se hace tangible lo acontecido en un periodo dado de actividades, permitiendo evaluar los resultados y la repercusión de éstos en el patrimonio de la organización de que se trate.


Los Estados Financieros,son documentos contables que a través de representaciones alfanuméricas, clasifican y describen mediante títulos, rubros, descripciones, cantidades y notas explicativas, las declaraciones que los administradores de la organización hacen sobre la situación financiera de éstas y el resultado de las operaciones de un periodo, los cambios en el patrimonio contable, los flujos de efectivo o, en sucaso, los cambios en la situación financiera de acuerdo a los postulados básico que contienen las normas de información financiera.

Otra definición mas práctica: Son documentos contables, esencialmente numéricos que presentan la información financiera de una entidad económica, a una fecha determinada o por un período definido; proporciona información acerca de su posición financiera, delresultado de sus operaciones y de los cambios en su capital contable y en sus recursos o fuentes, siendo útil a sus usuarios.


El objetivo fundamental de los estados financieros es ser de utilidad al usuario de la información financiera en la toma de decisiones económicas y financieras. Las normas de información financiera señalan que los estadosfinancieros satisfacen al usuario de la información si proveen elementos de juicio, entre otros aspectos respecto al nivel ogrado de solvencia, estabilidad financiera, liquidez, eficiencia operativa, riesgo financiero y rentabilidad.


Los Estados Financieros sirven para la toma de decisiones por las siguientes razones:

A) Al proveerinformación sobre la evolución de los activos, pasivos, capital contable, ingresos, costos, gastos, los cambios en el capital contable, los flujos de efectivo y los origines y aplicaciones de recursos; permite anticiparse al usuario en la determinación de las necesidades de recursos y flujos de efectivo de la empresa..

B) Es posible formarse un juicio profesional para la toma de decisionesde inversión y crédito.

C) Permite evaluar en el largo plazo si con la asignación de recursos las entidades con propósitos no lucrativos, pueden continuar logrando sus objetivos.
D) Son una herramienta fundamental para el manejo de la Administración de la misma, en función del establecimiento de políticas y el conseguir alcanzar las metas y objetivos.

La utilidad es la característica fundamental de los estados financieros. Las características cualitativas primarias restantes son: confiabilidad, relevancia, comprensibilidad y comparabilidad.

Confiabilidad.- Se encuentran asociadas como características cualitativas secundarias: la veracidad (transacciones, transformaciones internas y otros eventos realmente sucedidos), larepresentatividad (Concordancia entre su contenido y lo que se pretende representar), la objetividad (encontrarse libre de sesgo o perjuicio), la verificabilidad (poder validarse) y la información suficiente (que permita tomar decisiones).

Relevancia.- Se encuentran asociadas como características cualitativas secundarias La posibilidad de predicción (servir de base en la elaboración de predicciones) y…

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