https://padlet.com/davidpereira0482/tn6mga0snlil3155 en-us 2022-08-26 00:30:09 UTC 2022-08-26 00:45:58 UTC hello@padlet.com https://padlet.net/icons/png/1f4cc.png davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063022 Andres Arenas
Alejandra Lasso
María Pacheco]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063022 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063024 EL OBJETIVO DE LA INFORMACIÓN FINANCIERA CON PROPÓSITO GENERAL ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063024 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063025 CARACTERÍSTICAS CUALITATIVAS DE LA INFORMACIÓN FINANCIERA ÚTIL ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063025 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063026 ESTADOS FINANCIEROS Y LA ENTIDAD QUE INFORMA ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063026 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063027 LOS ELEMENTOS DE LOS ESTADOS FINANCIEROS]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063027 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063028 RECONOCIMIENTO Y BAJA EN CUENTAS]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063028 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063029 MEDICIÓN]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063029 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063030 PRESENTACIÓN E INFORMACIÓN A REVELAR]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063030 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063031 CONCEPTOS DE CAPITAL Y DE MANTENIMIENTO DELCAPITAL]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063031 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063033 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063033 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063034 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063034 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063035 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063035 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063036 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063036 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063037 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063037 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063038 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063038 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063039 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063039 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063040 Comunica la veracidad de la información en sus estados financieros.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063040 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063041  La información sea relevante y contribuya a una representación fiel de los activos , pasivos , patrimonio , ingresos y gastos del ente económico.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063041 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063042 - Requiere centrarse en los objetivos y principios en vez de las reglas.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063042 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063043 Es necesario un equilibrio.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063043 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063044 La flexibilidad de proporcionar información relevante.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063044 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063045 Sea comparable de un periodo a otro.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063045 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063046 Ayuda a la comunicación efectiva y como darla a conocer eficazmente.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063046 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063048 La organización de los activos, pasivos , patrimonio , ingresos y gastos, sobre la base de las características compartidas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063048 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063049 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063049 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063050 La clasificación aplicada a la unidad de cuenta seleccionada para un activo o pasivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063050 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063051 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063051 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063052 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063052 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063054 Un ente económico, reconoce y mide un activo o pasivo, como dos unidades de cuenta por separado, agrupándolos en el estado  de situación financiera.   ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063054 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063055  De proporcionar información útil , puede ser necesario clasificar los derechos sobre el patrimonio de diferente manera.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063055 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063056 Las reservas pueden estar sujetas a requerimientos legales , de regulación.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063056 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063057 Se aplica a los ingresos y gastos provenientes del activo y pasivo o los componentes de estos, si tienen características diferentes , se identifican por separado.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063057 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063058 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063058 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063059 El valor corriente de un activo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063059 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063060 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063060 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063061  La adición previa de activos, pasivos, patrimonio, ingresos o gastos que poseen particularidades similares y se encuentran  dentro de la misma clasificación. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063061 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063062 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063062 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063063 En los estados financieros se encuentran las notas donde se puede ver a detalle cada información que ha sido adicionada.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063063 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063064 Se considera la principal fuente de información, donde se encuentra el rendimiento financiero de la empresa para el periodo que se informa.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063064 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063065 Circunstancias explicitas que algunos ingresos o gastos, que surjan de un cambio en el valor de un activo o pasivo sean incluidas en otro resultado integral.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063065 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063067 Los ingresos y gastos que aparezcan en base de medición del costo histórico, se encuentran incluidos en el estado de resultados del periodo actual.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063067 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063068 La reclasificación de otro resultado integral en un periodo futuro proporcione la información fiel del rendimiento financiero de la empresa.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063068 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063069 Objetivo ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063069 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063070 Construir un fundamento del Marco Conceptual]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063070 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063071 Como:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063071 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063072 Características cualitativas]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063072 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063073 Restricción del costo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063073 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063074 Información financiera]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063074 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063075 Elementos de los estados financieros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063075 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063076 Concepto de entidad que informa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063076 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063077 proporcionar información sobre una entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063077 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063078 inversores, prestamistas y otros acreedores existentes y
potenciales]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063078 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063079 Util para:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063079 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063080 con el fin:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063080 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063081 de poder tomar correctas desiciones]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063081 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063082 el suministro o cancelación de préstamos y otras formas de crédito]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063082 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063083 la compra, venta o mantenimiento de patrimonio e instrumentos de deuda.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063083 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063084 depende de las rentabilidades]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063084 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063085 que los]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063085 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063086 como:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063086 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063088 los derechos de los acreedores contra la entidad y cambios en esos recursos]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063088 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063089 en que la gerencia y el órgano de gobierno han cumplido de forma eficiente]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063089 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063090 no pueden]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063090 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063091 confiar en los informes financieros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063091 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063092 propósitos generales]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063092 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063093 pero]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063093 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063094 no proporcionan ni pueden proporcionar toda la información]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063094 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063095 que necesitan los]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063095 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063096 no están diseñados para mostrar el valor de la entidad]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063096 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063097 la gerencia no necesita de informes financieros con  ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063097 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063098 Los reguladores y el publico ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063098 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063099 puede]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063099 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063100 encontrar útiles los informes financieros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063100 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063101 tiene que ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063101 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063103 evolucionar para mejorar su utilidad]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063103 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063104 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063104 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063106 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063106 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063108 consiste en ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063108 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063109 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063109 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063110 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063110 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063112 El activo, pasivo y patrimonio , relacionado con la situación financiera de la entidad.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063112 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063113 Los ingresos y gastos relacionados con el rendimiento financiero de la empresa.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063113 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063114 El reconocimiento es el proceso en el cual se involucra la representación del elemento en uno de los estados.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063114 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063115 Se describen: 
Activos 
Pasivos
Patrimonio 
Ingresos y gastos ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063115 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063116 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063116 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063117 Un recurso económico controlado por la entidad como resultados de sucesos pasados.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063117 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063118 Un recurso económico es un derecho que posee el gran potencial de recibir beneficios económicos.


]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063118 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063119 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063119 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063120 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063120 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063121 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063121 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063122 Una obligación presente de la entidad, de transferir un recurso económico, como resultado de sucesos pasados.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063122 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063123 La falta de reconocimiento de una partida que cumple con la definición, la cual puede excluir información útil de los estados financieros. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063123 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063125 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063125 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063126 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063126 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063127 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063127 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063128 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063128 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063129 La información que se brinda es relevante pero sin embargo debe ser concreta así como cualquier ingreso, gasto o cambio. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063129 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063131 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063131 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063132 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063132 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063133 Baja información ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063133 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063134 Es baja la información relevante puede ser la referida a la magnitud de las posibles entradas y salidas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063134 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063135 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063135 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063136 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063136 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063137 Para que un activo o pasivo sea reconocido debe ser medido.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063137 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063138 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063138 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063139 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063139 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063140 -Al evaluar el reconocimiento de un activo o pasivo puede proporcionar una representación.
 ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063140 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063141 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063141 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063142 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063142 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063143 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063143 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063144 La baja en cuentas es la eliminación total o parcial de un activo o pasivo reconocido del estado de situación financiera.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063144 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063145 El estado de situación financiera o de rendimiento ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063145 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063146 La parte residual de los activos una vez deducidos todos los pasivos.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063146 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063147 Son incrementos en los activos o disminuciones en los pasivos, dando lugar a incrementos en el patrimonio.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063147 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063148 Son disminuciones en los activos o incrementos en los pasivos, que dan lugar a disminuciones en el patrimonio.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063148 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063149 Comparable y compresión ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063149 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063150 Elementos de los estados financieros relacionados con los rendimientos financieros de las entidades económicas , cuentan con gran relevancia como los activos y pasivos.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063150 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063151 es]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063151 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063152 se da]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063152 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063153 suministrar información sobre los activos, pasivos, patrimonio, ingresos y gastos de la entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063153 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063154 (incluyendo cualquier activo o pasivo adquirido, incurrido o creado como parte de la transacción u otro suceso)]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063154 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063155  -Los activos y pasivos que se conserven después de la transacción u otro suceso que conduzca a la baja en cuentas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063155 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063156 - No se reconoce ningún ingreso o gasto sobre el componente retenido o el componente transferido como resultado de la transacción u otro suceso.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063156 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063157 para evaluar las perspectivas de entradas de efectivo a la entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063157 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063158  Los recursos recibidos (o pagados) hasta el momento de la transferencia del activo o pasivo)se tratan como un préstamo recibido.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063158 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063159  Ejemplo, si una entidad adquiere un activo a cambio de una contraprestación, no reconocer el activo daría lugar al reconocimiento de un gasto, lo que reduciría la ganancia y el patrimonio de la entidad.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063159 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063161  El rango de desenlaces posibles es excepcionalmente amplio, y la probabilidad de cada resultado es excepcionalmente difícil de estimar.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063161 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063162 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063162 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063163  La medición del activo o pasivo requiere distribuciones de flujos de efectivo inusualmente difíciles o excepcionalmente subjetivas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063163 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063164 Son derechos frente a la entidad que no cumplen con la definición de pasivo.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063164 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063165  Presentando por separado en el estado del rendimiento financiero los ingresos o gastos reconocidos como resultado de la baja en cuentas del componente transferido.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063165 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063166 Casos de una modificación tan amplia, la entidad puede necesitar dar de baja en cuentas el activo o pasivo original, y reconocer el nuevo activo o pasivo ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063166 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063167 Se conceden a los tenedores, beneficios presentes como dividendos , o futuros en el momento de la liquidación de la empresa.
 ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063167 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063168 Acciones ordinarias.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063168 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063169 Acciones preferentes.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063169 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063170 Los requerimientos legales, o de regulación que afecten los componentes concretos del patrimonio.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063170 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063171 El capital en acciones o las ganancias acumuladas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063171 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063172 Lleva a realizar únicamente dichas distribuciones solo si poseen las reservas necesarias , si son distribuibles. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063172 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063173 Los marcos legales y de regulación de las entidades adscritas al gobierno son muy a menudo diferentes a las entidades corporativas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063173 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063174 Introducción de los elementos reconocidos en los estados financieros ya que cuantifican en términos consectarios.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063174 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063175 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063175 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063176 Esto se refiere ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063176 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063177 Característica identificada.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063177 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063178 Sera costo histórico, valor razonable, o valor de cumplimiento del elemento que esta siendo medido. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063178 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063179  La especificación de las técnicas que puedan o deban usarse para estimar una medida aplicando una base de medición concreta.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063179 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063180 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063180 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063181 Las medidas basadas que se encuentran en el costo histórico proporcionan información monetaria. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063181 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063182 - En el valor corriente, el costo histórico no refleja cambios en valores. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063182 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063183 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063183 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063185  El valor corriente de un activo o pasivo no procede, ni siquiera en parte, del precio de la transacción o de otro suceso que dio lugar al activo o pasivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063185 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063186 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063186 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063187 Valor razonable es el precio que se recibiría por vender un activo o que se pagaría por transferir un pasivo en una transacción ordenada entre participantes de mercado, en la fecha de la medición. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063187 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063188 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063188 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063189  El valor en uso es el valor presente de los flujos de efectivo, o de otros beneficios económicos, que una entidad espera obtener del uso de un activo y de su disposición final. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063189 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063190 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063190 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063191  En algunos casos el costo corriente no puede determinarse de forma directa observando los precios en un mercado activo y deben determinarse de forma indirecta por otros medios. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063191 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063192 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063192 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063193 En la mayoría de los casos, ningún factor determinará qué base de medición debe seleccionarse. La importancia relativa de cada factor dependerá de los hechos y circunstancias.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063193 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063194 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063194 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063195 La relevancia de la información proporcionada por una base de medición para un activo o pasivo y para los ingresos y gastos relacionados se ve afectada.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063195 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063196 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063196 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063197 - Si el valor de un activo o pasivo es sensible a factores de mercado u otros riesgos, su costo histórico puede diferir de forma significativa de su valor corriente.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063197 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063198 Ejemplo, si la entidad mantiene activos únicamente para su uso o solo para cobrar flujos de efectivo contractuales o si la entidad debe satisfacer los pasivos por sí misma ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063198 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063199 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063199 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063200  Las características cualitativas de mejora sobre la comparabilidad, comprensibilidad y verificabilidad, y la restricción del costo, tienen implicaciones para la selección de una base de medición.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063200 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063201 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063201 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063202  Seleccionar una base de medición, es importante considerar si resulta probable que los beneficios de la información, proporcionada a los usuarios de los estados financieros por esa base de medición. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063202 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063203 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063203 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063204  En el reconocimiento inicial, el costo de un activo adquirido o un pasivo incurrido, como resultado de un suceso que es una transacción en condiciones de mercado, es normalmente similar a su valor razonable en esa fecha, a menos que los costos de transacción sean significativos. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063204 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063206 - El precio de transacción puede verse afectado por las relaciones entre las partes o por problemas financieros u otra forma de presión de una de las partes.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063206 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063207 -Un pasivo puede imponerse por legislación o regulación. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063207 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063208 - Un pasivo para pagar una compensación o una penalización puede surgir de una actuación irregular. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063208 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063209 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063209 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063210 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063210 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063211  El importe en libros total del patrimonio (patrimonio total) no se mide directamente. Es igual al total del importe en libros de todos los activos reconocidos menos el total de los importes en libros de todos los pasivos reconocidos ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063211 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063212  -El valor de mercado agregado de los derechos sobre el patrimonio sobre la entidad.

 ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063212 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063213 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063213 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063214  Las técnicas de medición basadas en los flujos de efectivo pueden usarse al aplicar una base de medición modificada.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063214 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063215  En algunas ocasiones, una medida no puede ser observada directamente. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063215 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063216  Al medir un activo o pasivo por referencia a estimaciones de flujos de efectivo futuros inciertos.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063216 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063217 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063217 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063218  El valor esperado (el promedio ponderado de la probabilidad, también conocida como media estadística) refleja el rango total de desenlaces posibles y concede más peso a los que sean más probables. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063218 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063219 El valor esperado no pretende predecir la entrada o salida final de efectivo u otros beneficios económicos procedentes de ese activo o pasivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063219 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063220  El valor esperado no pretende predecir la entrada o salida final de efectivo u otros beneficios económicos procedentes de ese activo o pasivo .]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063220 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063221 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063221 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063222 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063222 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063223 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063223 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063224 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063224 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063225 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063225 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063226 Describir los conceptos que se utilizan de la información financiera con propósito general.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063226 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063228 Ayudar al Consejo de Normas Internacionales de Contabilidad a desarrollar las NIIF.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063228 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063229 Ayudar a todas las partes a comprender e interpretar las normas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063229 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063230 Una norma]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063230 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063231 Consiste en desarrollar normas que aporten a la transferencia , rendición de cuentas, y a la eficiencia en los mercados financieros]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063231 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063232 Contribuye a la misión señalada por la Fundación IFRS]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063232 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063233 formas de influir en las acciones de la gerencia que afectan el uso de los recursos de la entidad.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063233 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063234 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063234 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063235 requerir que las entidades les proporcionen información directamente]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063235 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063236 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063236 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063237 con:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063237 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063238 mas para ayudar]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063238 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063239 se basan en estimaciones, juicios y modelos en lugar de representaciones exactas]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063239 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063241 Informes financieros]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063241 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063242 presentada en:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063242 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063243 proporcionan información de una entidad que informa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063243 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063244 proporcionan información sobre los efectos de las transacciones ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063244 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063245 Ambos tipos de información suministran datos útiles a la hora de tomar decisiones acerca del suministro de recursos a una entidad]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063245 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063246 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063246 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063247 Informes financieros]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063247 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063248 proporcionan información sobre los recursos económicos de la entidad que informa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063248 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063249 identifican los tipos de información que van a ser probablemente más útiles]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063249 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063250 a los]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063250 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063251 inversores, prestamistas y otros acreedores existentes y potenciales ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063251 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063252 para la toma de decisiones sobre la entidad a partir de la información ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063252 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063253 en sus]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063253 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063254 material explicativo sobre las expectativas y estrategias de la gerencia de la entidad]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063254 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063255 información financiera]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063255 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063256 se aplican a la]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063256 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063257 representados en]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063257 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063258 Características]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063258 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063259 debe ser relevante y representar fielmente ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063259 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063260 es comparable, verificable, oportuna y comprensible ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063260 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063261 fundamentales son ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063261 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063262 Relevancia]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063262 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063263 Representación fiel]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063263 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063264 información financiera]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063264 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063265 es capaz de influir en las decisiones tomadas por los usuarios]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063265 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063266 si algunos de ellos eligen no aprovecharla o son ya conocedores]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063266 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063267 si tiene: ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063267 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063268 valor predictivo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063268 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063270 valor confirmatorio]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063270 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063271 puede utilizarse como un dato de entrada en los procesos empleados por usuarios para predecir desenlaces futuros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063271 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063272 proporciona información es decir, si confirma o cambia evaluaciones anteriores. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063272 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063273 no necesita ser una predicción o una previsión para tener ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063273 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063274 están interrelacionados]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063274 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063275 Los informes financieros]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063275 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063276 representan fenómenos económicos utilizando palabras y números:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063276 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063277 Una descripción tiene tres características: ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063277 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063278 incluye toda la información necesaria para que un usuario comprenda el fenómeno]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063278 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063279 descripción completa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063279 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063280 la calidad y naturaleza de las partidas, los factores y las circunstancias que pueden afectar ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063280 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063281 no contiene sesgo en la selección o presentación]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063281 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063282 descripción neutral ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063282 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063283 incrementar la probabilidad de que la información sea recibida de forma favorable o adversa por los usuarios. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063283 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063284 que no hay errores u omisiones en la descripción del fenómeno]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063284 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063285 Libre de error]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063285 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063286 perfectamente exacto en todos los aspectos. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063286 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063287 es la cautela al hacer juicios bajo condiciones de incertidumbre ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063287 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063288 se apoya con el ejercicio de]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063288 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063289 Prudencia]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063289 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063291 no permite la subestimación de activos o ingresos]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063291 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063292 El derecho o el grupo de derechos , las obligaciones.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063292 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063294 Se aplica los conceptos de reconocimiento y medición.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063294 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063296 Se seleccionan unidades diferentes de medidas ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063296 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063297 El reconocimiento y la medición.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063297 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063298 Proporcionar información útil.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063298 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063299 Un contrato o una parte de no.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063299 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063300 No se han cumplido algunas obligaciones , o en proporciones pequeñas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063300 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063301 Un derecho y una obligación combinados. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063301 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063302 Interdependientes y no pueden separarse.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063302 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063303 Constituyen un activo y un pasivo único.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063303 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063304 El contrato deja de estar pendiente de ejecutar.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063304 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063305 La entidad que informe primero y cumpla el contrato, en este caso el derecho es un activo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063305 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063306 La otra parte cumple primero el derecho . ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063306 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063307 La entidad que informa se convierte en una obligación.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063307 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063308 Crean derechos y obligaciones para una entidad que sea parte de ese contrato.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063308 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063309 Se informan sobre su esencia.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063309 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063310 Los términos de un contrato.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063310 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063312 Explícitos , acordados entre las partes. 

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063312 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063313 Implícitos , en este caso se encuentran los requerimientos legales.  ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063313 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063314 Carece de sustancia si no tiene un efecto apreciable sobre los términos económicos del contrato.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063314 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063315 Un grupo de contrato se diseña para lograr un efecto comercial global.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063315 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063316 Los derechos y obligaciones surgen como una unidad de cuenta individual.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063316 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063317 Se maneja como una unidad de cuenta individual ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063317 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063318 No son sujeto de transacciones separadas.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063318 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063319 No pueden caducar.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063319 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063320 Tiene características y riesgos similares.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063320 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063321 Se usan junto con las actividades para producir flujos de dinero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063321 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063322 Deben representar fielmente la esencia de la transacción u otro suceso que ha surgido. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063322 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063323 El costo restringe decisiones de información financiera .]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063323 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063324 Reduce la selección de la unidad de cuenta.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063324 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063325 Esa unidad de cuenta justifique los costos de proporcionar y utilizar esa información.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063325 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063326 Los derechos y obligaciones surgen de una misma fuente, no pueden ser separados.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063326 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063327 Las partidas separadas posibles incluyen]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063327 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063328 Un derecho o una obligación individual.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063328 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063329 En los derechos y obligaciones.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063329 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063330 Un grupo de derechos y obligaciones combinadas de una cartera de elementos similares o diferentes.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063330 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063332 La entidad ha obtenido beneficios económicos o ha realizado alguna acción.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063332 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063333 Los beneficios económicos obtenidos pueden incluir bienes o servicios.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063333 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063334 No se haya transferido un recurso económico.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063334 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063335 Existe si la correspondencia de recursos económicos puede ser exigido hasta el futuro.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063335 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063336 Tener el potencial de requerir un recurso económico a un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063336 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063337 Una obligación puede cumplir el criterio como pasivo, si la probabilidad de transferencia es baja.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063337 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063338 Las obligaciones de transferir un recurso económico incluyen ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063338 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063339 Obligaciones de pagar efectivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063339 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063341 Obligaciones de entregar bienes o prestar servicios.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063341 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063342 Obligaciones de transferir recursos económicos si ocurre un determinado suceso incierto.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063342 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063343 Un deber o responsabilidad que la entidad no tiene forma de evitarla.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063343 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063344 Una parte tiene la obligación de transferir , se entiende que un tercero tiene dicho beneficio.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063344 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063345 Muchas obligaciones se establecen por contrato , legislación o medios similares.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063345 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063346 Un tercero pretende una compensación por irregularidades, hasta que no haya una averiguación previa se toma como un pasivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063346 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063347 El control vincula un recurso económico con la entidad.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063347 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063348 Una propiedad se controla una parte proporcional sin incluirla toda.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063348 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063349 Tiene la capacidad de dirigir el uso de ese recurso económico, impidiéndoselo a un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063349 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063350 Solo si tiene la capacidad de dirigir el uso de un recurso económico en sus actividades.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063350 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063351 Permitírselo a un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063351 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063352 Los beneficios económicos futuros deben ir directamente a la entidad o en su defecto a un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063352 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063353 Producir beneficios económicos solo es necesario que el derecho exista en el momento.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063353 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063354 La probabilidad de que produzca beneficios es baja.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063354 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063355 Un recurso económico puede recibir beneficios permitiendo u otorgando más acciones.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063355 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063356 Recibir flujos de efectivo contractuales u otro recurso económico.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063356 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063357 Intercambiar recursos económicos en condiciones favorables.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063357 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063358 Extinguir pasivos mediante la transferencia de un recurso económico. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063358 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063359 El recurso económico es un derecho que tiene ese potencial, no los beneficios económicos futuros.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063359 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063360 otros sucesos que cambian los recursos económicos]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063360 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063361  los derechos de los acreedores de una entidad que informa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063361 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063362 eficaz sus responsabilidades sobre el uso de los recursos económicos de la entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063362 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063363 Derechos que corresponden a una obligación de un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063363 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063364 Derecho a recibir bienes o servicios y flujos de efectivo. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063364 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063365 Derechos que no corresponden a una obligación de un tercero.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063365 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063366 Derechos sobre objetos físicos (propiedad, planta y equipo) y a utilizar la propiedad intelectual. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063366 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063367 No todos los derechos de una entidad, para serlo deben tener el potencial firme de producir beneficios. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063367 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063369 Los instrumentos de deuda o de patrimonio no son recursos propios de la entidad, ni de la que informa.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063369 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063370 Los recursos]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063370 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063371 La medida ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063371 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063372 a los]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063372 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063373 representar los fenómenos relevantes]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063373 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063374 representar de forma fiel]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063374 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063376 es capaz de influir en las decisiones]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063376 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063377 se mejora si]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063377 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063378 incluyen]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063378 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063379 no significa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063379 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063380 significa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063380 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063381 que el proceso utilizado para producir la información ha sido seleccionado y aplicado sin errores]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063381 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063382 todas las descripciones y explicaciones necesarias ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063382 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063383 incluyendo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063383 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063385  sobre]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063385 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063386 el proceso utilizado para determinar la descripción numérica.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063386 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063387 no está enfatizada o manipulada]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063387 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063388 para]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063388 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063389 si no,]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063389 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063390 la sobrestimación de pasivos o gastos. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063390 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063391 ni]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063391 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063392 incluso]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063392 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063393 habitualmente también tiene valor confirmatorio]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063393 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063394 porque]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063394 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063395 - Agruparla de manera adecuada con cosas similares y hacer que se noten las diferencias en lo casos que sea posible.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063395 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063396 - No uso de información excesiva.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063396 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063397 Las descripciones estandarizadas se conviertan innecesarias, pues hacen que los estados financieros se vuelvan incomprensibles. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063397 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063398 Muchos casos es de utilidad separarlos, debido a las diferentes características que poseen.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063398 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063399 Un importe neto único]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063399 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063400 Por las características.

]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063400 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063402 Se identifiquen por separado en el caso de los intereses, igualmente serán incluidos en el mismo estado.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063402 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063403 Tener a  detalle cada uno de los ingresos y gastos que ha tenido el ente económico.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063403 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063404 Se dividen en]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063404 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063405 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063405 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063406 es]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063406 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063407 preparar los estados financieros para un tiempo especifico]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063407 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063408 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063408 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063409 el]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063409 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063410 cual consiste en proporcionar información ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063410 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063411 sobre]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063411 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063412 activos, pasivos y patrimonio que exista al final del periodo informado ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063412 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063413 ingresos y gastos sobre el periodo informado ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063413 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063415 esto se hace para]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063415 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063416 ayudar a los usuarios de los estados financieros a identificar y evaluar los cambios, también información comparativa con un periodo anterior.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063416 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063417 debe tratar ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063417 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063418 transacciones futuras y otros posibles sucesos, se incluye los estados financieros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063418 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063419 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063419 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063420 trata de ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063420 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063421 proporcionar información sobre transacciones y otros sucesos vistos desde la perspectiva de la entidad que informa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063421 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063422 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063422 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063423 consiste en ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063423 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063424 los estados financieros, se preparan bajo el supuesto de que una entidad que informa esta en funcionamiento y continuara]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063424 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063425 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063425 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063426 es una]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063426 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063427 entidad a la que se le requiere por preparar estados financieros, una entidad que informa, no es necesariamente una entidad legal.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063427 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063428 si la ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063428 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063429 entidad informa dos o mas entidades que no están vinculadas por relación consolidada los estados financieros se denominan estados financieros combinados ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063429 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063430 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063430 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063431 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063431 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063432 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063432 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063433 son]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063433 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063434 se diseñan para ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063434 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063435 los que proporcionan información sobre los activos, pasivos, patrimonio , ingresos y gastos de la entidad y sus sub diarias como una entidad única que informa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063435 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063436 proporcionan información de los activos, pasivos, patrimonio, ingresos y gastos de la controladora y no sobre sus sub diarios ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063436 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063437 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063437 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063438 consiste en ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063438 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063439 traducir en la consideración del dinero invertido o del poder de compra invertido ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063439 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063440 como]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063440 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063441 el ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063441 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063442 capital que es sinónimo de activos netos o patrimonio de la entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063442 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063443 concepto debe estar basado en las necesidades de los usuarios de los estados financieros ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063443 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063444 por lo contrario]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063444 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063445 si se adopta el concepto físico de la capital que se trata de la capacidad productiva el capital es la actividad de la entidad ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063445 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063446 por lo cual ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063446 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063447 debe implantarse una concepción financiera del capital ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063447 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063449 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063449 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063451 trata de que]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063451 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063452 el capital se relaciona con la manera en que una entidad define el capital que quiere mantener ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063452 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063454 son]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063454 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063455 mantenimiento de capital financiero ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063455 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063456 usando este concepto se obtiene ganancia solo si el importe financiero de los activos netos al final excede al importe financiero ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063456 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063457 mantenimiento de capital físico ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063457 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063458 bajo este concepto obtienen guanacias solo si la capacidad productiva en términos físicos de la entidad al final del periodo ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063458 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063459 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063459 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063460 es]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063460 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063462 la relevación o reafirmación del valor de los activos y pasivos da lugar a incrementos o decrementos en el patrimonio  ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063462 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063463 Ejemplo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063463 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063465 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063465 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063466 En algunos de estos casos, una forma de estimar la medida es usando técnicas de medición basadas en los flujos de efectivo.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063466 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063467 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063467 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063469  que mejoran la utilidad de la información que es relevante y facilitan una representación fiel de lo que pretende representar.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063469 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063470 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063470 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063471 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063471 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063472 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063472 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063473 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063473 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063474 tener información disponible ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063474 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063476 significa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063476 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063477 cuanto más antigua es la información menos útil resulta]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063477 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063478 general]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063478 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063479 para los decisores a tiempo de ser capaz de influir en sus decisiones]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063479 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063480 ayuda a asegurar a los usuarios que la información representa fenómenos económicos que se desean representar]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063480 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063481 que observadores independientes podrían alcanzar un acuerdo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063481 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063482 significa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063482 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063483 puede ser ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063483 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063485 sobre]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063485 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063486 de que una descripción particular es una representación fiel]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063486 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063487 comprobar un importe u otra representación mediante la observación directa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063487 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063488 directa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063488 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063489 significa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063489 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063492 ejemplo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063492 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063493 contando efectivo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063493 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063494 comprobar los datos de entrada de un modelo, fórmulas u otra técnica, y recalcular el resultado utilizando la misma metodología]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063494 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063495 indirecta ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063495 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063497 significa ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063497 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063499 utilizando el método primera entrada, primera salid ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063499 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063500 ejemplo]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063500 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063502 Los informes financieros se preparan para usuarios que tienen un conocimiento razonable de las actividades económicas y del mundo de los negocios]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063502 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063503 clasificación]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063503 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063504 caracterización ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063504 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063505 presentación]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063505 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063506 clara y concisa]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063506 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063507 permite que la información sea:]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063507 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063508 la característica cualitativa que permite a los usuarios identificar y comprender]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063508 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063509 es]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063509 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063510 similitudes]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063510 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063511 requiere al menos dos partidas]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063511 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063512 diferencias]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063512 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063514  a la uniformidad. ]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063514 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063515 no es igual]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063515 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063516 Para que la información sea comparable, las cosas similares deben verse parecidas y las cosas distintas deben verse diferentes.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063516 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063518 ¿Por que?]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063518 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063519 ayudar a determinar cuál de las dos vías debe utilizarse para representar un fenómeno]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063519 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063520 .]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063520 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063523 Las características cualitativas]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063523 davidpereira0482 https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063524 ambas se consideran que proporcionan información igualmente relevante y fielmente representada de ese fenómeno.]]> 2022-08-26 00:30:09 UTC https://padlet.com/davidpereira0482/tn6mga0snlil3155/wish/2272063524