In my professional experience as a Public Accountant, I have noticed that the owners and directors of entities have problems understanding the financial statements. This article has the purpose of giving an orientation to the Directors of an entity on how to read the financial information so that they can better interpret its content and so that they can evaluate the performance of their executives whose management can be found in the items that make up the financial statements and supplementary information. Also make them aware of the variety of information that they can request and give them the security that it can be obtained. This work is based on the definitions contained in the Conceptual Framework for financial information and International Accounting Standard No. 1 (IAS 1), highlighting the information prepared for "internal purposes". To achieve the objective of this article, I have designed a set of financial statements to carry out an analysis applying the proposed recommendations. Overall the conclusions reached is that the information prepared for "internal purposes". It is covered by the International Financial Reporting Standards, they can be prepared based on the information requirements of the directors in a way that is easy for them to understand and thus they can know the result of the management of each Area of the entity, determine their responsibilities and have objective data for making your decisions. Keywords: Consejo Normativo de Contabilidad, International financial reporting standards, Financial statements, Internal purposes. Results of operations