El estado de flujos de efectivo como una herramienta financiera, para la toma de decisiones en las empresas camaroneras del Ecuador.

Abstract

The purpose of this degree work is to provide a clear tool for the different users of the Statement of Cash Flows in the companies of the shrimp sector in Ecuador, according to the International Financial Reporting Standards (IFRS). The elaboration of a model that serves for the respective preparation and interpretation of the Statement of Cash Flows, constitutes an aid tool for both accounting professionals and for those who make decisions based on these financial statements, detecting the balance sheet accounts for their respective analysis, reading the results obtained and an adequate disclosure of corrective measures in both accounting and administrative policies, observing the increases and decreases in operating, investment and financing activities. . This thesis has been developed based on the International Accounting Standard No. 7 issued by the International Accounting Standards Board (IASB), as well as the resolutions issued by the Superintendence of Companies of Ecuador and other considerations to be taken into account when preparing the financial statement.