Este articulo esta basado en la investigacion Politicas y Normas sobre la Revelacion Financiera en las Empresas de Neiva, realizada por los autores durante el ano 2007, la cual apunta a establecer en que medida las empresas de Neiva estan aplicando adecuadamente la normatividad sobre la revelacion de la informacion contenida en los estados financieros.AbstractThis article is based on a study about Policies and Norms about Financial Revelation in Firms Located in Neiva, conducted by its authors in 2007. The investigation aims at determining to what extent firms in Neiva are appropriately conforming to regulations about information revelation appearing in the financial statements.