This article discusses the International Financial Reporting Standards and their role in the generation of financial information. One of the main indicators is the debt-toequity ratio, and the shareholder's cost of capital. The shareholder's cost of capital is a fundamental variable in financial decision-making, and it must be included in the financial statements under the International Financial Reporting Standards.

This article discusses the International Financial Reporting Standards and their role in the generation of financial information. One of the main indicators is the debt-toequity ratio, and the shareholder's cost of capital. The shareholder's cost of capital is a fundamental variable in financial decision-making, and it must be included in the financial statements under the International Financial Reporting Standards.