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ACCOUNTING, technique that deals with recording, classifying, summarizing…
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technique that deals with recording, classifying, summarizing the commercial operations of a business in order to interpret its results
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Function
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Control
ex .: systematization, valuation and registration.
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Accounting standards
IAS, (International Accounting Standards)
high-quality, investor-oriented standards, the aim of which is to reflect the economic essence of business operations, and to present a true and fair view of a company's financial situation.
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Financial reports
Capital status
At the end of a fiscal period, changes in equity are of interest to the business owner.
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Income status
At the close of a fiscal period, the business owner can compare his most recent income statement with previous periods.
Income Statement
Present financial information so that the various users of the financial statements can make efficient and timely decisions.
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