Evaluación del cumplimiento de la NIC 7 estado de flujos de efectivo entre una empresa industrial y una empresa comercial.

Abstract

The financial statements are intended to provide information about the company's financial condition, financial performance and cash flows, such information is useful for its users to perform analysis and to improve decision making.Within the basic financial statements that are prepared by the companies, the State of Cash Flows is part of the process, which allows us to know how the funds have been obtained and how they have been managed or used. The cash flow statement allows you to know how cash and cash equivalents are generated and used. This financial statement is of paramount importance because it allows to determine if the operation of the company is generating the sufficient resource to cover with its obligations or it is necessary of financing. This research project will allow to know the similarities or differences that could exist in the presentation of the Statement of Cash Flows under IAS 7 for an industrial company and a trading company.