Resumo

PERCY ANTONIO, Vílchez Olivares,  e  LUIS ENRIQUE, Villanueva M.,. Interrelationship of macroeconomic aggregates and the financial statements. Investigación y Negocios [online]. 2023, vol.16, n.28, pp.87-99. ISSN 2521-2737.  https://doi.org/10.38147/invneg.v16i28.198.

The research examines the relationship between the macroeconomic aggregates of the National Accounts and the Financial Accounts. The research is of an applied type with a qualitative approach, with bibliographic and documentary analysis procedures, including the analysis of the economic activities of “Empresa Internacional S.A”, to demonstrate the interrelationship and equivalence of the accounting economic statements. It was identified that there is a common starting point between the National Accounting and the Financial Accounting, since the macroeconomic aggregates and ledger accounts resort to the accrual basis, use double entry and coincide in the periodicity of their publications. It is shown that the economic and accounting statements are interrelated because both arise from the same and unique fact (economic activity), which only differs in the way in which each one observes it from their own analytical perspective, consequently the proximity is consolidated. between National Accounting and Financial Accounting. The continuous investigation of this field of research by economists, accountants and even statisticians is proposed for the continuous improvement of the information.

Palavras-chave : financial accounting; national accounting; national accounts; gross domestic product; economic value added.

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