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Aplicacin del principio de divulgacin completa requiere que los estados financieros sean consistentes y comparables. es tericamente deseable pero no prctico porque los costos de

Aplicacin del principio de divulgacin completa

requiere que los estados financieros sean consistentes y comparables.

es tericamente deseable pero no prctico porque los costos de una divulgacin completa superan los beneficios.

se viola cuando se oculta informacin financiera importante en las notas a los estados financieros.

se demuestra mediante el uso de informacin complementaria que explica los efectos de los acuerdos de financiacin.

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