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4375486
“PEQUEÑAS Y MEDINAS ENTIDADES” - SECCIÓN 1
Description
Mind Map on “PEQUEÑAS Y MEDINAS ENTIDADES” - SECCIÓN 1, created by Paola Játiva on 26/01/2016.
Mind Map by
Paola Játiva
, updated more than 1 year ago
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Paola Játiva
over 8 years ago
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Resource summary
“PEQUEÑAS Y MEDINAS ENTIDADES” - SECCIÓN 1
ALCANCE
NIIF PYMES se utilice por pequeñas y medianas entidades
DESCRIPCIÓN
No tienen obligación pública de rendir cuentas
Publican estados financieros con propósito de información genereal
rinde cuentas obligatoriamente
instrumentos de deuda o patrimonio sean negociables en mercado público
principal actividad mantener activos en calidad de fiduciaria para terceros
porque mantienen y gestionan recursos financieros que confían clientes que no aplican en gestión
No se prohíbe subsidiaria cuya controladora utilice NIIF completas
Si estados financieros como en conformidad con la NIIF para PYMES se debe cumplir con disposiciones de la NIIF
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