Taller final análisis a los estados financieros Sociedades Anónimas
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Archivos
Fecha
2022
Profesor/a Guía
Facultad/escuela
Idioma
es
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Andrés Bello
Nombre de Curso
Licencia CC
Licencia CC
Resumen
El propósito del presente informe es el analizar, presentar y generar información contable
financiera de acuerdo a la normativa vigente, para la empresa Latam Airline Group S.A.
la que posee como giro “Transporte, almacenamiento y comunicaciones” identificando
que la evaluación de las partidas se valora con fecha el 3°Trimestre de 2022,
considerando además que los saldos de las cuentas entregadas por Latam Airlines Group
S.A. a través de la CMF se vinculan con los hechos económicos transcurridos durante el
año en cuestión.
Para cumplir con el propósito, se clasificaron las cuentas contables (imputables), de las
que solo se cuenta con el conocimiento de sus saldos, esta clasificación se hace con el
fin de presentar esta información en los estados financieros según la versión oficial
exigida por la Comisión para el Mercado Financiero (CMF), ex Superintendencia de
Valores y Seguros (SVS), dando lugar a que las empresas que se forman como
sociedades anónimas, requieren del modelo impuesto por la Comisión para el Mercado
Financiera para presentar sus estados financieros, no obstante, la confección y
preparación de estos debe ser bajo las Normas Internacionales de Información
Financiera (NIIF) y Normas Internacionales de Contabilidad (NIC), respetando lo
propuesto por estas.
The purpose of this report is to analyze, present and generate financial accounting information in accordance with current regulations, for the company Latam Airline Group S.A. whose line of business is "Transportation, storage and communications", identifying that the evaluation of the items is valued as of the 3rd Quarter of 2022, also considering that the balances of the accounts provided by Latam Airlines Group S.A. through the CMF are linked to the economic events that occurred during the year in question. In order to comply with this purpose, the accounting (chargeable) accounts were classified, of which only their balances are known, this classification is made in order to present this information in the financial statements according to the official version required by the Financial Market Commission (CMF), former for the Ex Superintendency of Securities and Insurance (SVS), As a result, the companies that are formed as corporations require the model imposed by the Financial Market Commission to present their financial statements, however, the preparation and preparation of these must be under the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), respecting what is proposed by these standards.
The purpose of this report is to analyze, present and generate financial accounting information in accordance with current regulations, for the company Latam Airline Group S.A. whose line of business is "Transportation, storage and communications", identifying that the evaluation of the items is valued as of the 3rd Quarter of 2022, also considering that the balances of the accounts provided by Latam Airlines Group S.A. through the CMF are linked to the economic events that occurred during the year in question. In order to comply with this purpose, the accounting (chargeable) accounts were classified, of which only their balances are known, this classification is made in order to present this information in the financial statements according to the official version required by the Financial Market Commission (CMF), former for the Ex Superintendency of Securities and Insurance (SVS), As a result, the companies that are formed as corporations require the model imposed by the Financial Market Commission to present their financial statements, however, the preparation and preparation of these must be under the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), respecting what is proposed by these standards.
Notas
Proyecto de título (Contador Auditor)
Palabras clave
LATAM Airlines Group S.A., Líneas Aéreas, Contabilidad, Estados Financieros, Auditoría