Análisis de las revelaciones como herramienta para la toma de decisiones financieras en las cajas de compensación de Santander

Abstract

The present study carried out in the Caja de Compensación CAJASAN, aimed to analyze the qualities of the disclosure principle with emphasis on the notes, as a complement to the financial statements for decision making. The method corresponded to the qualitative approach of the share participation type, through a check list to verify the application of the disclosures in CAJASAN's financial statements according to IFRS international standards; an open and in-depth interview to identify the incidence of the disclosures and notes of the financial statements in the decision-making of the actors to maintain their affiliation and, on the other hand, to affiliate. Responding to the question: Are the disclosures through the supplementary notes to the financial statements the basis for making financial decisions in the Santander Compensation Funds? In the results, it was evidenced that CAJASAN applies international standards and that the principle of disclosures is applied in its financial statements according to its accounting policies, complying with the standards required by law.