Información para inversionistas

Abstract

The international standards application is a proposal by the Anglo-Saxon model; implementation in different countries is a breakthrough in accounting. Many writers on the subject claim that the implementation of international standards benefits the country as it provides a more complete information to the financial statements and companies will internationalize, however what is missed it is not observed implementing these standards. Two approaches to accounting, forensic approach and the financial approach stating that each is based on facts and the other in forecasts displayed. A section called “international standards” set forth, one side of these that is not as well known as it is observed here that handles accounting information for investors but does not show the economic reality as investors do not buy “story”. A key to display different kinds of information based on a system proposed project.