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3216399
Marco conceptual de la información financiera
Description
Es un mapa conceptual de administración
No tags specified
school
administration
business
Mind Map by
Ana de Lachica
, updated more than 1 year ago
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Created by
Ana de Lachica
about 9 years ago
26
0
0
Resource summary
Marco conceptual de la información financiera
Necesidades de los usuarios
Identifica las necesidades de usuarios
establece objetivos, caracteristicas y limitaciones de los estados financieros
Tipos de usuario
Accionistas o dueños
Patrocinadores
Administradores
Proveedores
Acreedores
Empleados
Clientes y beneficiarios
Unidades gub
Caracteristicas de los usuarios y objetivos de los estados financieros
Postulados básicos
Elementos básicos de los estados financieros
Normas de reconocimiento y valuación
Normas de presentación y revelación
Normas de supletoriedad
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