Resumo

POZO BALDERRAMA, Alejandro Enrique  e  LLANO LARA, Favio Emilio. The Need for a Fifth Financial Statement to correctly interpret the financial situation of a company at a given date. Perspectivas [online]. 2020, n.45, pp.117-138. ISSN 1994-3733.

In this study, the role of accounting information is investigated, about economic events raised on an entity, through the basic four financial statements and their respective notes these financial statements (D. Houghton, Ralph G. Wallace, 1991); let us remember that: "accounting is the common language of economics" and that allows, therefore, the right decision making coming from users of the entity. However, is the information emitted by financial statements complete? are there distortion factors on this information? Accounts named: "Deferred charges" and "Deferred credits" are included on the balance sheet; do they include clear concepts? and, do they really represent assets and liabilities? We consider they do not satisfy what was questioned, thus, it is put forward in this study an accounting solution that will let overcome informational gaps and subjective interpretations.

Palavras-chave : Deferred charges.

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