Claves para un adecuado cálculo de ratios y análisis de estados financieros

• Autor: Rodríguez Díaz, Daniela del Pilar
• Formato: artículo
• Fecha de Publicación: 2018
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/133083
• Enlace del recurso: https://repositorio.pucp.edu.pe/index/handle/123456789/133083
• Nivel de acceso: acceso abierto
• Materia: Ratios; Indicadores Financieros; Ajustes; Solvencia; Nic 23; Nic 41; Reclasificaciones; Análisis Financiero; https://purl.org/pe-repo/ocde/ford#5.02.04

There is a lot of literature related to financial analysis and interpretation of ratios regarding profitability, liquidity, management and solvency of a certain company. Nonetheless, there is a few literature based on some considerations that we must take into account when gathering information of indicated accounts in audited financial statements, especially in that of Peruvian cases. In this article, we resume and explain some key aspects to proceed in the calculation of financial indicators that are of daily usage between financial entities, financial analysts and stakeholders but that sometimes it is limited to take the current balances as of audited financial statements, without taking into account the financial criteria on the top of what is reported based on the Resolution CONASEV 103-99 and modifications which is ruled in Peru by Superintendencia de Mercado de Valores (SMV) and International Financial Reporting Standards (IFRS).