Analisis e Interpretacion de Los Estados FInancieros

 

 

NLFRJWLG GB FDBHFDLV F@HWLKJBV, NDHLHFDB[LV T LGIDHDVW[LWD^LV BVFRBJL U[@NBVD@HLJ GB F@HWLKDJDGLG WBIL= Lftdvdglg gb Dhvbstdclfdöh N`riltdvl

BVWRGDLHWB= Cdj Ilrtéhbz, Ljlh Fardstdlh

G@FBHWB= Gr. Turd C`hzljbs [bhtbrél

LVDCHLWR[L= Lhìjdsds B Dhtbrprbtlfdöh Gb J`s Bstlg`s Ndhlhfdbr`s

FDFJ@= ^DDD  ‖ K

FADIK@WB ‖  UB[Ý  UB[Ý ;5;<

 

 

DHW[@GRFFDÖH Bh bj prbsbhtb trlklm` sb glrì uh dhn`rib s`krb j`s lspbft`s bf`höidf` qub gbslrr`jjl jl biprbsl LJDF@[U V.L.L. Lsdidsi` lhljdzlrbi`s j`s bstlg`s bstlg`s ndhlhfdbr`s, ndhlhfdbr`s, utdjdzlhg` jls gdvbrsls abrrlidbhtls f`i` bj lhìjdsds. Bj bstlg` ndhlhfdbr`s bs bj dhn`rib f`htlkjb s`krb jl sdtulfdöh ndhlhfdbrl gb jl biprbsl l uhl nbfal gbtbridhlgl y bstl f`hstdtudgl p`r bj lftdv` (gbrbfa`s ` kdbhbs), Ulsdv`s (`kjdclfd`hbs f`h tbrfbr`s) y Ultrdi`hd` (Lplzl, ( Lplzl, ;55>). Lsdidsi`, j`s bstlg`s ndhlhfdbr`s, tlikdäh gbh`idhlg`s fubhtls lhuljbs, dhn`ribs ndhlhfdbr`s ` bstlg`s f`htlkjbs, s`h bj rbnjbm` gb jl f`htlkdjdglg gb uhl biprbsl y iubstrlh jl bstrufturl bf`höidfl gb ästl. Bh j`s bstlg`s ndhlhfdbr`s sb pjlsilh jls j ls lftdvdglgbs bf`höidfls qub sb rbljdzlh bf`höidfls r bljdzlh bh jl biprbsl gurlhtb uh gbtbridhlg` pbré`g` (Vbvdjjl, ;5