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      <title>Resumen Estados Financieros by Maria Paula Vargas Calero</title>
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      <pubDate>2023-05-20 18:13:06 UTC</pubDate>
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         <author>mpvargascalero82</author>
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         <description><![CDATA[<div><strong>Su objetivo es suministrar información acerca de la situación financiera, desempeño y cambios en la posición financiera. Se pretende que tal información sea útil a una amplia gama de usuarios al tomar sus decisiones económicas. </strong><br><br></div>]]></description>
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         <title>Ser Comprensible</title>
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         <pubDate>2023-05-20 18:21:22 UTC</pubDate>
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         <title>Relevante</title>
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         <pubDate>2023-05-20 18:25:02 UTC</pubDate>
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         <title>Ser fiable</title>
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         <pubDate>2023-05-20 18:27:32 UTC</pubDate>
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         <title>Comparable</title>
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         <pubDate>2023-05-20 18:29:11 UTC</pubDate>
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         <pubDate>2023-05-20 18:46:00 UTC</pubDate>
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         <description><![CDATA[<div><strong>Son los incrementos en los beneficios económicos, producidos a lo largo del periodo contable, en forma de entradas o incrementos de valor de los activos, o bien como decrementos de las obligaciones, que dan como resultado aumentos del patrimonio neto.</strong></div>]]></description>
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         <pubDate>2023-05-20 18:52:50 UTC</pubDate>
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         <description><![CDATA[<div><strong>Son los decrementos en los beneficios económicos, producidos a lo largo del periodo contable, en forma de salidas o disminuciones del valor de los activos, o bien de nacimiento o aumento de los pasivos, que dan como resultado decrementos en el patrimonio neto.</strong></div>]]></description>
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         <pubDate>2023-05-20 18:56:37 UTC</pubDate>
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         <description><![CDATA[<div><strong>Son beneficios económicos futuros incorporados a un activo consisten en el potencial del mismo para contribuir directa o indirectamente, a los flujos de efectivo y de otros equivalentes al efectivo de la empresa.</strong></div>]]></description>
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         <pubDate>2023-05-20 19:02:07 UTC</pubDate>
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         <description><![CDATA[<div><strong>Un pasivo es un compromiso o responsabilidad de actuar de una determinada manera.</strong></div>]]></description>
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         <description><![CDATA[<div><strong>Es la parte residual de los activos de la empresa, una vez deducidos todos sus pasivos.&nbsp;</strong></div>]]></description>
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