Aplicacion de Conceptos Financieros Contables

 

Epf`heh`øk mo hbkhoptbs d`kekh`orbs hbktenfos ok fe lost`øk pere kb ospoh`ef`stes Fe m`kåj`he ehtuef quo t`okok fes ojproses ok of åroe mo lost`øk roqu`oro quo sus treneaembros jekoaok h`ortbs hbkhoptbs mo d`kekzes y hbkten`f`mem. Of moserrbffb mo osto hursb ostå br`oktemb ospohêd`hejokto ef porsbkef kb ospoh`ef`ste ok of åroe mo d`kekzes, qu`okos, e trevàs mo fe `ktolreh`øk mo m`vorsbs hbktok`mbs pbmråk hbjprokmor fbs jàtbmbs y prbhom`j`oktbs hfevos quo hbktr`nuyok e fe emj`k`streh`øk y jekoab od`h`okto mo fbs rohursbs ohbkøj`hbs. Mo oste dbrje fbs hbfenbrembros epbrteråk e su treneab m`rohtb, porb tok`okmb uke j`reme `ktolref mo fe lost`øk mo fe ojprose b mo uk prbyohtb. Ef d`kef`zer of hursb, fbs pert`h`pektos ojpfoeråk fbs hbkhoptbs mo d`kekzes y hbkten`f`mem, pere okdrokter hbk jeybr solur`mem fes lost`bkos y prbhosbs quo so prosoktek ok fe pråht`he fenbref.

BNAO]@TB MO ES^OKM@QEAO

JO]BMBFBLÊE

Epf`her hbkhoptbs d`kekh`orb-hbktenfos pere rosbfvor fbs prbhom`j`oktbs mo lost`øk mo uke ojprose b prbyohtb.

Of hursb so moserrbfferå jom`ekto uk`memos tojåt`hes quo hbjprokmok sos`bkos toør`hb-pråht`hes. Fe jotbmbfblêe ojpfoe oaorh`h`bs m`soõembs pere deh`f`ter fe pert`h`peh`øk mo fbs efujkbs, `ktorkef`zekmb fbs hbktok`mbs, epf`hekmb gorrej`oktes y oaorh`tekmb hbjpotokh`es e trevàs mof usb mo > pfetedbrjes m`l`tefos1 Jbbmfo y Qbbj.

M@^@L@MB E -Srbdos`bkefos y emj`k`stret`vbs quo treneaok ok fes åroes mo lost`øk.

^OU_@X@]BX MO @KL^OXB Sere jeybr hbjproks`øk mo fbs tojes, so sul`oro hbkter hbk hbkbh`j`oktbs jetojåt`hbs nås`hbs. 6spek styfo:"toxt-mohbret`bk1 styfo:"toxt-moh bret`bk1 ukmorf`ko9";Emojås, of efujkb tokmrå quo hbkter uk oqu`pb hbk hbkox`øk e @ktorkot, perfektos y j`hrødbkb `khbrpbrembs.

Ok of hesb mo fe pfetedbrje Jbbmfo, oste sorå ut`f`zeme pbr heme pert`h`pekto pere tokor ehhosb ef oshr`tbr`b mof efujkb. Ok osto ospeh`b m`l`tef pbmråk okhbktrer fe mbhujokteh`øk mof prblreje, epuktos mo ostum`b, jekuef mof usuer`b, hget mo hbjuk`heh`øk hbk of rofetbr y f`kis mo `klrosb e fes sos`bkos pbr Qbbj. Sere fes hfesos quo so roef`zek pbr Qbbj, fe pr`jore perto sorå most`keme e fe prosokteh`øk hbkhoptuef y ekåf`s`s toør`hb mo fbs hbkhoptbs. Ok ostes sos`bkos fbs rofetbros moserrbfferåk fbs hbktok`mbs hbk jom`bs eum`bv`suefos (prosokteh`bkos ok SbworSb`kt), nesåkmbso ok uke jotbmbfblêe pert`h`pet`ve oktro prbdosbr y ostum`ektos. ^ospohtb e fe solukme perto mo fes sos`bkos, ostås soråk mo t`pb pråht`hb. Ok mbkmo fbs pert`h`pektos pbmråk ffover e fe pråht`he fe jetor`e y fbs hbkhoptbs v`stbs ok fe hfeso. Ok fes gbres pråht`hes so roef`zeråk fes s`lu`oktos eht`v`memos ok hfesos1 -Ekåf`s`s mo heme toje, rov`sekmb mod`k`h`bkos y m`doroktos epf`heh`bkos mo fe jetor`e ok fe lost`øk mo ojproses b prbyohtbs. -Oaorh`h`bs mo håfhufbs jetojåt`hbs sbnro fes jetor`es enbrmemes ok of hursb. Ostbs oaorh`h`bs pbmråk sor `km`v`muefos b lrupefos y so treneaeråk murekto fes sos`bkos mo hfesos. Sbstor`brjokto so rov`seråk, mekmb ospoh`ef àkdes`s e fbs tojes rofovektos. r ofovektos. Fbs efujkbs pbmråk prolukter y hbjokter. -@ktorproteh`øk mo rosuftembs e trevàs mo hesbs pråht`hbs hbk luêe y suporv`s`øk mof rofetbr.

hepeh`teh`bk.uh.hf

 

-Oxpbs`h`øk y m`shus`øk mo kbt`h`es d`kekh`ores rofeh`bkemes hbk fbs tojes hbks`morembs ok of hursb. Ok oste eht`v`mem of efujkb monorå roef`zer fe prosokteh`øk mo uke kbt`h`e, pbstor`brjokto fbs mojås efujkbs, `khfuyokmb ef prbdosbr, m`shutok y epbrtek ehorhe mof toje ok huost`øk.

(*) Of hursb sorå m`htemb pbr ukb mo fbs prbdosbros moshr`tbs ok "Oqu`pb Mbhokto" quo sorå mos`lkemb pbr fe uk`mem.

^OX_F]EMB MO ES^OKM@QEAO - HBK]OK@MBX -Ekåf`s`s ospohêd`hbs y moserrbffb jetojåt`hb mo hbkhoptbs d`kekh`orbs quo geyek tok`mb uke m`d`huftem jeybr ok fe

5. @ktorproter fe `kdbrjeh`øk quo oktrolek fbs ostembs d`kekh`orbs.

hbjproks`øk mo fbs efujkbs. -Epf`heh`øk e hesbs roefos mo fbs espohtbs d`kekh`orbs tretembs ok hfesos. Ok lokoref ok ostes gbres pråht`hes so geho pert`h`per e fbs efujkbs ok prosokteh`bkos mo oaorh`h`bs y hesbs, pere quo moserrbffok gen`f`memos y sopek mosokvbfvorso mo dbrje hbrrohte drokto e m`vorses s`tueh`bkos fenbrefos.

5.5. @kdbrjeh`øk oktroleme pbr fbs ostembs d`kekh`orbs. 5.5.5. Mod`k`h`øk mo Nefekho Lokoref, Ostemb mo ^osuftemb y btrbs `kdbrjos hbktenfos. 5.5.>. Ekåf`s`s hbjperet`vb mof Nefekho Lokoref y of Ostemb mo ^osuftemb. 5.5.8.

OTEF_EH@ØK Fbs pert`h`pektos eprbneråk of hursb hbk kbte jêk`je =,3 ok oshefe mo 5,3 e . Epf`her hbkhoptbs mo hbstbs y lestbs esbh`embs e prbyohtbs. >.5. Hbkhoptbs mo hbstbs hbstbs y lestbs. lestbs.

]okmråk fes s`lu`oktos ovefueh`bkos y pbkmoreh`bkos1 -_ke ovefueh`øk d`kef quo j`mo fe jetor`e ostum`eme ok fbs jømufbs 5 y >. Of moserrbffb mo fe ovefueh`øk t`oko oaorh`h`bs y hbjpbkoktos rofeh`bkembs hbk tojes mo d`kekzes y hbkten`f`mem, ejnbs hbkhoptbs so br`oktek e prbnfojes quo suhomok ef `ktor`br mo fes ojproses. Oste eht`v`mem sorå vefbreme hbk uke peute mo ovefueh`øk y su pbkmoreh`øk oqu`vefo ef 533% mo fe kbte d`kef mof hursb.  

>.5.5.

Jekoab ofojoktef mo hbstbs pere of treneab.

>.5.>.

Hbkhoptbs mo hbstbs, lestbs y sus epf`heh`bkos epf`heh`bkos..

>.5.8. Ostruhture mo hbstb ok ojproses prbmuht`ves, hbjorh`efos y mo sorv`h`b. >.5.=. Hfes`d`heh`øk mo hbstbs, hbstbs, d`abs y ver`enfos, m`rohtbs o `km`rohtbs. >.5.?. _sb, d`kef`mem y dbrje mo håfhufb håfhufb mof jerlok mo hbktr`nuh`øk.

AODO MO S^BL^EJE

>.5.4. Suktb mo oqu`f`nr`b1 quà os, højb so so hefhufe hefhufe y huåf os su epbrto.

- Abrlo Gorrore Jàkmoz. @klok`orb Hbjorh`ef, f`hokh`emb ok H`okh`es mo fe Emj`k`streh`øk, _k`vors`mem mo Xekt`elb mo Hg`fo. M`rohtbr mo Hepeh`teh`øk y Moserrbffb _H. M`rohh`øk mo Omuheh`øk Hbkt`kue mo fe Sbkt`d`h`e _k`vors`mem Hetøf`he mo Hg`fo. OU_@SB MBHOK]O 6sup;(*) 6/sup;- Jerhbs Serreluoz Ev`fàs. @klok`orb Hbjorh`ef, Hbktembr Sñnf`hb y Eum`tbr, _k`vors`mem mo Xekt`elb mo Hg`fo. Jåstor ok Emj`k`streh`øk mo Kolbh`bs JNE, Sbkt`d`h`e _k`vors`mem Hetøf`he mo Hg`fo. Sbstêtufb ok Emj`k`streh`øk _k`vors`ter`e, Sbkt`d`h`e _k`vors`mem Hetøf`he mo Hg`fo. Srbdosbr mof prblreje Srbhemo, _k`mem mo Hepeh`teh`øk y Moserrbffb _H. - Mbj`klb Nerre @nåõoz. Hbktembr eum`tbr, _k`vors`mem Hetøf`he X`fve Gokrêquoz, m`pfbjemb ok Jeriot`kl Lorokh`ef, _k`vors`mem mo Xekt`elb mo Hg`fo. JNE @OMO, _k`vors`mem Ourbpoe mo Jemr`m. Srbdosbr mof prblreje Srbhemo, _k`mem mo Hepeh`teh`øk y Moserrbffb _H.

hepeh`teh`bk.uh.hf

 

@KDB^JEH@ØK LOKO^EF Mureh`øk1 >= gbres hrbkbføl`hes hrbkbføl`hes.. Høm`lb Xokho1 JBMEF@MEM Bkf`ko - hfesos ok v`vb*

S^BHOXB MO EMJ@X@ØK Fes porsbkes `ktorosemes monoråk hbjpfoter fe d`hge mo `kshr`ph`øk un`heme ef femb morohgb mo oste pål`ke won. - Fes `kshr`ph`bkos `kshr`ph`bkos sbk geste hbjpfoter fes vehektos. - X` of pelb fb odohtñe su ojprose, of okherlemb mo hepeh`teh`øk mo su ojprose mono `klroser of roquor`j`oktb ok "@kshr`ph`øk Ojprose", sun`okmb d`hge mo `kshr`ph`øk hbk d`rje y t`jnro emojås mo BMH, B]@H, BH HJ. - Of `kshr`n`rso kb esolure of hupb, uke voz `kshr`tb ok of prblreje, so mono hekhofer of vefbr pere oster jetr`hufemb. * Of Srblreje so rosorve of morohgb mo suspokmor fe roef`zeh`øk mof hursb s` kb huokte hbk of jêk`jb mo efujkbs roquor`mbs. Ok tef hesb so movuofvo e fbs efujkbs jetr`hufembs fe tbtef`mem mof m`korb ok uk pfezb eprbx`jemb mo 5? mêes gån`fos. E fes porsbkes jetr`hufemes quo so rot`rok mo fe eht`v`mem ektos mo fe dohge mo `k`h`b, so fos movbfvorå of tbtef pelemb jokbs of 53% mof tbtef mof erekhof.

^OU_@X@]BX MO ES^BNEH@ØK  

hepeh`teh`bk.uh.hf