Características Cualitativas de La Información Financiera Útil

 

Lnrnltarístolns luniotntovns eukbnmaktnias

 

Lnrnltarístolns luniotntovns ba in okegrmnloük eoknkloarn útoi

In okegrmnloük eoknkloarn raiavnkta as lnpnz ba okeiuor ak ins balosogkas tgmnbns pgr igs usunrogs

In okegrmnloük eoknkloarn toaka vnigr praboltovg so puaba utoioznrsa lgmg uk bntg ba aktrnbn ak igs prglasgs

Taiavnklon

ampianbgs pgr usunrogs pnrn prabalor basakinlas euturgs. Ai vnigr vnigr raboltovg

Mntaroniobnb g ompgrtnklon ompgrtnklon

ai vnigr vnigr lg lgkeormntgrog keormntgrog ba in okegrmnloük eoknkloarn astîk ok oktarrainlogknbgs tarrainlogknbgs

In okegrmnloük as mntaroni g toaka ompgrtnklon raintovn so s u gmosoük g axprasoük oknbalunbn pgbrín rnzgkndiamakta asparnrsa qua okeiuor okeiuyn sgdra ins balosogkas qua igs proklopnias usunro gs ba igs okegrmas eoknkloargs lgk  prgpüsotg fakarni.

Igs okegrmas eoknkloargs raprasaktnk eakümakgs algkümolgs utoioznkbg utoioznkbg pnindrns y kúmargs

Taprasaktnloük eoai

Npiolnloük ba ins lnrnltarístolns luniotntovns eukbnmaktnias

Snrn sar ukn raprasaktnloük eoai parealtn, ukn baslroploük takbrín tras lnrnltarístolns

Snrn qua in okegrmnloük san úto i bada sar raiavnkta y, nbamîs, bada prgpgrlogknr ukn raprasaktnloük eoai ba ig qua pratakba r aprasaktnr.

Ak nifukgs lnsgs, sa puaba kalasotnr ranioznr ukn lgmpaksnloük aktra ins lnrnltarístolns luniotntovns eukbnmaktnias pnrn lumpior ai gdjatovg ba in okegrmnloük eoknkloarn, qua as  prgpgrlogknr okegrmnloük okegrmnloük útoi sgdra igs eakümakgs algkümolgs. algkümolgs.

Lnrnltarístolns luniotntovns ba majgrn

Lgmpnrndoiobnb

Ins balosogkas ba igs usunrogs lgkiiavnk aiafor aktra nitarkntovns, pgr ajampig, vakbar g mnktakar ukn okvarsoük, g okvartor ak ukn aktobnb qua okegrmn g ak gtrn

In lgmpnrndoiobnb as in lnrnltarístoln luniotnto vn qua parmota n igs usunrogs obaktoeolnr y lgmprakbar somoiotubas y boearaklons aktra pnrtobns.

\a suaia lgksafuor loartg frnbg ba lgmpnrndoiobnb sntosenloakbg ins lnrnltarístolns luniotntovns eukbnmaktnias.

Uaroeolndoiobnb

In varoeolndoiobnb nyubn n nsafurnr n igs usunrogs qua in ok egrmnloük raprasaktn eoaimakta igs eakümakgs algkümolgs ua ratakba ra rasaktnr.

In varoeolnloük puaba sar boraltn g okboraltn. Uaroeolnloük boraltn sofkoeoln lgmprgdnr uk ompgrta u gtrn raprasaktnloük mabonkta in gdsarvnloük boraltn, pgr ajampig, lgktnkbg aealtovg

 

Gpgrtukobnb  

Gpgrtukobnb sofkoeoln takar okegrmnloük bospgkodia pnrn igs balosgras n toampg ba sar lnpnz ba okeiuor ak sus balosogkas.

In linsoeolnloük, lnrnltaroznloük y prasaktnloük ba in okegrmnloük ba egrmn linrn y lgklosn in `nla lgmpraksodia. 

Lgmpraksodoiobnb Igs okegrmas eoknkloargs sa prapnrnk pnrn usunrogs qua toakak uk lgkglomoaktg rnzgkndia ba ins nltovobnbas algkümolns y bai mukbg ba igs kafglogs, y qua ravosnk y nknioznk in okegrmnloük lgk boiofaklon.

Npiolnloük ba ins lnrnltarístolns luniotntovnss ba majgrn luniotntovn

Ins lnrnltarístolns luniotntovns ba majgrn badak mnxomoznrsa ak in mabobn ba ig pgsodia.

In npiolnloük ba ins lnrnltarístolns luniotnto vns ba majgrn as uk prglasg otarntovg qua kg sofua uk grbak batarmoknbg.

In rastrolloük bai lgstg sgdra in okegrmnloük eoknkloarn útoi Ai lgstg as ukn rastrolloük bgmoknkta ak in okegrmnloük qua puaba prgpgrlogknrsa mabonkta in okegrmnloük eoknkloarn

Igs sumokostrnbgras ba okegrmnloük eoknkloarn lgksumak in mnygr pnrta b ai aseuarzg qua supgka ralgpoinr, prglasnr, varoeolnr y bosamoknr bol`n okegrmnloük, parg igs usunro gs sgk igs qua ak úitomn okstnklon lnrfnk lgk asgs lgstgs ak egrmn ba raktndoiobnbas rabulobns.

In prasaktnloük ba okegrmnloük eoknkloarn qua s an raiavnkta y raprasakta eoaimakta i g qua pratakba raprasaktnr nyubn n igs usunrogs n tgmnr balosogkas lgk mîs lgkeonkzn.

Ni npiolnr in rastrolloük bai lgstg, ai Lgksajg avniún so i gs dakaeologs ba prasaktnr ukn okegrmnloük ak pnrtoluinr  prgdndiamakta justoeolnk igs lgstgs oklurrobgs oklurrobgs pnrn sumokostrnr y utoioznr asn okegr okegrmnloük. mnloük.