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What are International Standards? Standards, rules, guidelines that guide and should be applied to the presentation and preparation of financial statements for external users.
Objective: To harmonize the presentation and preparation of EEFF in order to provide useful information for making economic decisions, to the extent that such information meets the common needs of most users.
Purpose of the Concept
Sets the concepts underlying the preparation and presentation of financial statements for external purposes.
Information Needs: Investors,A HAREHOLDERS, employees, creditors.
Fundamental Postulates for the Preparation of EEFF.
. Existing Business:
The EEFF prepared under the assumption that a company is a going concern and will continue to function normally in the future
. Accrual basis of accounting
Transactions and economic events in the Company accounting Reconco when they occur, without going to differentiate if it is paid or received and are included in the result of the corresponding period.

IAS 01 lays down the foundation for the presentation of financial statements.
PURPOSE: general information.
INSURE: Sean comparable (to other periods and other companies).
Sets minimum requirements for their content.

Components of the simulator.:
General balance sheet.
Income Statement.
A statement showing:
all changes in equity.
(ii) changes in equity other than those arising from operations and repayment of capital contribution and the distribution of dividends to owners.

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