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20745129
Marco conceptual de las niif
Description
tarea ciclo
Mind Map by
Valentina Gonzalez Rosas
, updated more than 1 year ago
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Created by
Valentina Gonzalez Rosas
over 4 years ago
24
0
0
Resource summary
Marco conceptual de las niif
Establebece conceptos
Preparación
Presentación
Estados financieros
Agentes externos
Objetivo
Acreedor
Prestamista
Inversor
Caracteristicas cualitativas
Información financiera
Características cualitativas de la información útil
Fundamentales
Relevancia
Representación fiel
Que mejoran la utilidad
Verificabilidad
Oportunidad
Comprensibilidad
Restricción del costo
Hipotesis de negocio en marcha
Reconocimiento de los elementos
Conceptos de capital
Medición elementos
Elementos de los estados financieros
Estado de situación financiero
Activo
Pasivo
Patrimonio
Estado de resultado
Ingresos
Gastos
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