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Características Cualitativas de los Estados Financieros

Sofía Castillo

NIF A-4

Description

Mind Map on NIF A-4, created by Lore Lerma on 14/05/2015.

Mind Map by Lore Lerma, updated more than 1 year ago

	Created by Lore Lerma almost 10 years ago

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Resource summary

NIF A-4

Objetivo
1. Establecer las características cualitativas que debe reunir la información financiera contenida en los estados financieros.
Alcance
Características primarias
Características secundarias
Características asociadas
1. Posibilidad de predicción y confirmación
2. Importancia relativa

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