Procedure for the preparation of the notes to the financial statements in companies.
Keywords:
accountingAbstract
This paper aims has and objective to present a guide with the minimum elements that companies must take into account in the preparation of the Notes to the Financial Statements in accordance with current regulations, so that the work is facilitated to any specialist in the economic area in charge of preparing them and allowing managers to draw up and execute development strategies, internal policies or measures for the economic health of the entity, explaining the causes that cause the behavior of the indicators and making the qualitative assessment of the information with the necessary clarity and opportunity.
References
Consejo de Ministro (2017). Decreto No. 334, Capítulo VIII Funciones de las Unidades Empresariales de Base y Facultades de sus Directores Punto 23.
Ministerio de Finanzas y Precios (2005). Resolución No. 235 Normas Cubanas de Información Financiera.
Ministerio de Finanzas y Precios (2005). Resolución No.386/2011 modifica la Resolución 235 de 2005 Normas Cubanas de Información Financiera.
Ministerio de Finanzas y Precios (2013). Resolución No. 143 Establece el procedimiento para el ordenamiento de los cobros y los pagos en el país.
Ministerio de Finanzas y Precios (2016). Resolución No. 494 Aprueba el Clasificador de cuentas para la actividad empresarial, unidades presupuestadas de tratamiento especial y el sector cooperativo agropecuario y no agropecuario.
Ministerio de Finanzas y Precios (2016). Resolución No. 498 Aprueba la Norma Específica de Contabilidad No. 5 Proformas de Estados Financieros para la actividad empresarial, unidades presupuestadas de tratamiento especial y el sector cooperativo agropecuario y no agropecuario.
Ministerio de Finanzas y Precios (2017). Resolución No. 138 Sistema de Relaciones Financieras entre las Empresas Estatales, las Sociedades Mercantiles de Capital ciento por ciento (100%) cubano y las Organizaciones Superiores de Dirección Empresarial con el Estado”.
Ministerio de Finanzas y Precios (2017). Resolución No. 31 Proforma de Estado Financiero de Inversiones.” Modifica la Resolución No.498/2016.
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