Clase 3 Marco Teórico General de Los Estados Financieros 14.04.21

 

LCDVO]CM MF DKFADKCT CM@KAKT]^C]K\CT [ FDHAÔ@KDCT

]À]VOH Dcrrfrc Yrhlfskhaco mf …. Mhdfatf7 ….

3

 

¸Suë fs fo @crdh Dhadfptuco8 Fsfadkc y ^fcokmcm Fdhaô`kdc Ncsf Luamc`fatco Fo @crdh Dhadfptuco ^fjoc Jfafrco Tfócocmc fa fo @crdh Dhadfptuco ¸C qukëa of ecdf`hs dcsh8 Hngftkvh mf ohs Fstcmhs Lkacadkfrhs

 

Dcrcdt

^fdh Fof` faths ahdk

fràstkd cs Ducoktc tkvcs mf ohs Fstcm mf ohs

Fstcmh hs Lkaca s Lkacad kfrhs dkfrhs

`kfa th mf ohs Fof` faths

@fmkdk

Dcpkt

ôaohsmf Fof`f aths mf ohs

co y @cat fak`k fath mfo Dcpkt co

Fstcmh s Lkacad kfrhs

 

^FJOC@FA]H MF KALH^@CDKHA KAL H^@CDKHA LKACADKF^C LKACA DKF^C [ @CAVCO YC^C OC Y^FYC^CDKHA MF OC KALH^@CDKHA LKACADKF^C ^FTHOVDKHA DHACTF\ A· 394-;;-FL/;=.39 (\kfrafs >. ^FOF\CADKC   Kalhr`cdkôa quf kalouyf fa oc th`c mf mfdkskhafs mf ohs usucrkhs, fvcoucamh cdths prfsfatfs, pcscmhs y luturhs2 h dhalkr`camh h dhrrkjkfamh fvcoucdkhafs pcscmcs. •

 

DC^CD]F^KT]KDCT DVCOK]C]K\CT THA7

4.

DHALKCNKOKMCM (Oc kalhr`cdkôa mfnf sfr7)

c. Lkmfmkjac ^fprfsfatcdkôa mf `hmh rczhacnof ohs rfsuotcmhs y oc sktucdkôa lkacadkfrc mf oc f`prfsc, skfamh phsknof dh`prhncrocs `fmkcatf mf`hstrcdkhafs quf oc cdrfmktca y dhalkr`ca. n. Tustcadkco Mfnf sfr prfsfatcmc rflofgcamh oc sustcadkc y rfcokmcm fdhaô`kdc mf ocs trcascddkhafs y htrhs fvfaths kamfpfamkfatf`fatf mf su lhr`c ofjco. d. Afutrco u Hngftkvc Oknrf mf frrhr skjaklkdctkvh, dhamkdkhafs pcrtkduocrfs mf oc f`prfsc.

dhaskmfrcamh

ocs

 

DC^CD]F^KT]KDCT DVCOK]C]K\CT THA7

m. Yrumfatf Ducamh fxkstc kadfrtkmu`nrf sf mfnf dhaskmfrcr oc cotfractkvc quf tfajc `fahs prhncnkokmcmfs mf shnrffstk`cr ohs cdtkvhs y ohs kajrfshs y mf sunfstk`cr ohs pcskvhs y ohs jcsths. f. Dh`poftc Mfnf kalhr`cr thmh oh skjaklkdctkvh y afdfscrkh pcrc dh`prfamfr, fvcoucr f katfrprftcr dhrrfdtc`fatf oc sktucdkôa lkacadkfrc dc`nkhs fa fo pctrk`hakh, rfsuotcmhs y dcpcdkmcm mf jfafrcr loughs mf flfdtkvh mf oc f`prfsc. l.

Dh`pcrcnkokmcm Oc kalhr`cdkôa mfnf sfr dh`pcrcnof c trcvës mfo tkf`ph, oh duco sf ohjrc prfpcrcamh fstcmhs lkacadkfrhs shnrf ncsfs uaklhr`fs (^ffxprfskôa mf Fstcmhs Lkacadkfrhs).

 

^FJOC@FA]H MF KALH^@CDKHA KAL H^@CDKHA LKACADKF^C LKACA DKF^C [ @CAVCO YC^C OC Y^FYC^CDKHA MF OC KALH^@CDKHA LKACADKF^C ^FTHOVDKHA DHACTF\ A· 394-;;-FL/;=.39 (\kfrafs >939 vc c rfdknkr T/. 4,999, flfdtucamh oc tcsc mf mfsdufath (ehy) rfdknkràc T/. 3,399.

 

YF^KHMH MF KALH^@CDKHA Oc f`prfsc mfnf prfpcrcr mfnf  prfpcrcr fstcmhs lkacadkfrhs mf  prhpôskth jfafrco jfafrco co  co 43 mf mkdkf`nrf mf dcmc cóh. DOCTFT MF FT]CMHT LKACADKF^HT ]fakfamh fa dufatc ohs hngftkvhs fspfdàlkdhs  fspfdàlkdhs  quf ohs hrkjkaca, ohs fstcmhs lkacadkfrhs sf docsklkdca  docsklkdca  fa fstcmhs lkacadkfrhs mf prhpôskth jfafrco y mf prhpôskth fspfdkco. FT]CMHT LKACADKF^HT

Fstcmhs mf Yrhpôskth Jfafrco Tf docsklkdca fa7

Fstcmhs mf Yrhpôskth Fspfdkco

•

 

FT]CMHT CMHT LKACADKF^ LKACADKF^HT HT MF Y^HYHTK]H JFAF^CO 3. FT]

Ohs fstcmhs lkacadkfrhs mf prhpôskth jfafrco sha cqufoohs quf sf  prfpcrca co dkfrrf mf ua pfràhmh pfràhmh,, fstãa dhastktukmhs phr ohs fstcmhs lkacadkfrhs dhashokmcmhs, ohs fstcmhs lkacadkfrhs katfr`fmkhs y caucofs.

 

FT]CMHT LKACADKF^HT NCTKDHT  C.   Ohs Fstcmhs Lkacadkfrhs nãskdhs sha ohs ohs skjukfatfs7 skjukfatfs7  C.

Fstcmh mf Tktucdkôa Lkacadkfrc. Fstcmh mf ^fsuotcmhs Katfjrcofs. Fstcmh mf Dc`nkhs fa fo Yctrk`hakh. Fstcmh mf Loughs mf Flfdtkvh.

Mkdehs fstcmhs mfnfa prfsfatcrsf dhaguatc`fatf dha ocs cdocrcdkhafs h fxpokdcdkhafs pfrtkafatfs, mfah`kacmcs  Ahtcs c ohs Fstcmhs Lkacadkfrhs22 Kalhr`f mf Jfrfadkc quf kadouyf oc Mfdocrcdkôa mf Lkacadkfrhs ^fsphascnkokmcm y fo Caãoksks y Mksduskôa mf oc Jfrfadkc pcrc Fstcmhs Lkacadkfrhs mf pfràhmhs katfr`fmkhs. •

 

Y^HYHTK]H JFAF^CO N.   Fstcmhs Lkacadkfrhs Dhashokmcmhs N.

Ohs fstcmhs lkacadkfrhs dhashokmcmhs sha ohs fstcmhs lkacadkfrhs prfsfatca lkacadkfrc, mf ocs nãskdhs quf ohs hpfrcdkhafs, dc`nkhsocfasktucdkôa fo pctrk`hakh afth yohs ohs rfsuotcmhs loughs mf flfdtkvh, sunskmkcrkcs,, dh`h sk lufsfa ohs mf uac shoc mf uac `ctrkz y sus sunskmkcrkcs f`prfsc. Oc `ctrkz fs cqufooc quf fgfrdf fo dhatrho shnrf htrcs f`prfscs, quf tkfafa oc dcokmcm mf sunskmkcrkcs, sf fatkfamf quf fxkstf dhatrho ducamh oc `ctrkz phsff h kamkrfdtc`fatf c trcvës mf csunskmkcrkcs, mfo 69% mf ohs mkrfdtc mfrfdehs mf vhth mf uac f`prfsc `fahs quf,`ãs fa dkrduastcadkcs fxdfpdkhacofs, sf pufmc mf`hstrcr docrc`fatf quf mkdec prhpkfmcm ah dhastktuyf ua dhatrho.

D.   Fstcmhs Lkacadkfrhs mf Yfràhmhs D. Yfràhmhs Katfr`fmkhs Katfr`fmkhs y Caucofs

Ohs fstcmhs lkacadkfrhs mf pfràhmhs katfr`fmkhs dh`prfamfa dh`prfamfa   ohs fstcmhs lkacadkfrhs nãskdhs y ahtcs fxpokdctkvcs dh`poftcs h sfofddkhacmcs, quf sf prfpcrca murcatf fo trcasdursh mf ua pfràhmh `fahr c ua cóh, mfnkëamhsf mfnkëamhsf   hnsfrvcr ocs phoàtkdcs dhatcnofs cpokdcnofs cpokdcnofs   fa oc focnhrcdkôa mf ohs fstcmhs lkacadkfrhs co dkfrrf mfo fgfrdkdkh. •

 

>.

FT]CMHT LKACADKF^H LKACADKF^HT T MF Y^HYHTK]H FTYFDKCO

Ohs fstcmhs lkacadkfrhs mf prhpôskth fspfdkco sha cqufoohs quf sf   dha rfqufrk`kfath rfqufrk`kfaths s fspfdàlkdhs fspfdàlkdhs.. prfpcrca dha fo hngfth mf du`pokr  dha Tf dhaskmfrca mf fstc docsf, c ohs fstcmhs lkacadkfrhs fxtrchrmkacrkhs fxtrchrmkacrk hs ymfatrh ohs mf okqukmcdkôa. Y^HYHTK]H FTYFDKCO

c.  Fstcmhs Lkacadkfrhs Fxtrchrmkacrkh c.  Fxtrchrmkacrkhs s Tha fstcmhs lkacadkfrhs fxtrchrmkacrkhs ohs quf sf prfpcrca c uac cdtkvkmcmfs,, dh`h mftfr`kacmc lfdec y skrvfa pcrc rfcokzcr dkfrtcs cdtkvkmcmfs ohs quf mfnfa focnhrcrsf dha hdcskôa mf oc mfdkskôa mf trcaslhr`cdkôa, luskôa h fsdkskôa, oc vfatc mf uac f`prfsc y htrhs quf sf mftfr`kafa. n.   Fstcmhs Lkacadkfrhs mf Okqukmcdkôa n.

Tha fstcmhs lkacadkfrhs mf okqukmcdkôa ohs quf mfnfa prfpcrcr y prfsfatcr uac f`prfsc duyc mkshoudkôa mkshoudkôa   sf ec cdhrmcmh, dha oc lkacokmcm mf kalhr`cr shnrf fo jrcmh mf cvcadf mfo prhdfsh mf rfdupfrcdkôa mfo vcohr mf sus cdtkvhs y mf dcadfocdkôa mf sus pcskvhs.

 

C`cmh, yh mfsfh quf t÷ sfcs prhspfrcmh fa thmcs ocs dhscs, y quf tfajcs scoum, csà dh`h prhspfrc tu co`c 4 Guca7>