Procedimiento para cumplir el Principio Contable de Continuidad de Empresas en Marcha: Procedure to comply with the Accounting Principle of Continuity of Going Companies

Procedimiento para cumplir el Principio Contable de Continuidad de Empresas en Marcha

Abstract

One of the accounting principles is to report the continuity of operating company; however, since there is no accepted procedure, it was not known whether public accountants comply with this principle; In this sense, this investigation had the objective of knowing to what extent the counters comply with the aforementioned principle, for this reason the investigation was applicative, descriptive, of a non-experimental design, of a mixed approach, and whose objective was to know how they are being followed. by accountants. The sample consisted of 32 companies, which have complied with the obligation to send their financial statements to the market and securities superintendency on a quarterly basis. The result was that 46.88% did not comply with the principle, which is a legal obligation. Therefore, as a recommendation, a mechanism was presented for compliance with the principle of continuity.