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El balance de la situación

Abstract: 

El balance de la situación es un documento de información contable-financiera que refleja la situación patrimonial de una empresa a una fecha fija. Está formado por los bienes y derechos de la empresa y por las obligaciones que debe atender. De ahí, la importancia de este estado contable a la hora de tomar una decisión por parte de inversores, entidades financieras, proveedores, etc. Se hace especial hincapié de la necesidad de que los estados financieros sean verificados por un censor jurado de cuentas, que garantice la bondad de la información contenida en el balance de situación.

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