Miguel is the financial manager of the multi-service company Daz del Valle SA, and has met with his general accountant to carry out an analysis

Miguel is the financial manager of the multi-service company Díaz del Valle SA, and has met with his general accountant to carry out an analysis of the company's finances during the first half of the year. Among the findings found, there are increases in economic benefits produced throughout the accounting period in the form of entry and decreases in liabilities that have resulted in increases in equity. According to what concept is being referred?