Contabilidad Financiera

September 9, 2022 | Author: Anonymous | Category: N/A
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Ndiufl lgfs, pg pgcdt cdtc  c  Ndiuf   y fqunph Kcpétugh

 3:

Hlbftnvhs Cg ffidcgnzcr fstf kcpétugh sf prftfd`f quf fg cguidh2

• Khiprfd`c gc ndtfercknûd `f gc pcrtn`c ndiuflgfs, pgcdtc y fqunph, h tcilnîd `fdhindc`c cktnvh ffibh. • Cprfd`c c rfgcknhdcr gc pcrtn`c `f cktnvhs ffibhs khd fg knkgh `f hpfrcknûd `f ghs dfehknhs. • @ftfrindf gc ndtfercknûd ndtfercknûd `fg khsth `f ghs cktnvhs ffibhs. • Khdhzkc ghs khdkfpths `f vn`c òtng y `f vcghr `f `fsfkoh cpgnkclgfs c ghs cktnvhs ffibhs. • Khdhzkc y cprfd`c fg rfenstrh rfenstrh `f ghs `nafrfdtfs iîth`hs `f `fprfkncknûd `fprfkncknûd `f cktnvhs ffibhs. • \fcgnkf fg rfenstrh khdtclgf khrrfsphd`nfdtf khrrfsphd`nfdtf c gc `fprfkncknûd `f cktnvhs ffibhs. • \fenstrf khrrfktcifdtf khrrfktcifdtf gcs lcbcs f ndtfrkcilnhs `f cktnvh ffibh y su rfspfktnvc ecdcdknc h pîr`n`c. • Khdhzkc gcs dhrics `f ndahricknûd ffidcdknfrc, ffidcdknfrc, cpgnkclgfs c ghs ndvfdtcrnhs tcdth c dnvfg ndtfrdcknhdcg khih fd fg kcsh `f Iîxnkh. • Cprfd`c y cpgnquf gh rfgcknhdc`h khd fg cdãgnsns ffidcdknfrh ffidcdknfrh prhpnh `f gcs pcrtn`cs `f ndiuflgfs, pgcdtc y fqunph. • N`fdtnffiquf fg fafkth `f gc nd﬌cknûd shlrf gcs pcrtn`cs `f ndiuflgfs, icqundcrnc y fqunph.

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KCZÉPVGH 3:

Ndiuflgfs, pgcdtc y fqunph

Ndtrh`ukknûd Ghs cktnvhs ffi bhs shd cktnvhs khd vn`c òtng `f iãs `f ud cóh quf sf c`qunfrfd pcrc sfr utngnzc`hs fd gcs hpfrcknhdfs `f ud dfehknh, khd fg ffid `f hltfdfr nderfshs. @f ckufr`h khd gc Dhric Ndtfrdcknhdcg `f Ndahricknûd Andcdknfrc DNK dòi. 31, Gcs prhpnf`c`fs, pgcdtc y fqunph shd ghs cktnvhs tcdenlgfs quf2 c)

Zhsff udc fdtn`c` pcrc su ush fd gc prh`ukknûd h suindnstrh `f lnfdfs y sfrvnknhs, pcrc crrfd`crghs c tfrkfrhs h pcrc prhpûsnths c`indnstrctnvhs, y l) sf fspfrcd uscr `urcdtf iãs `f ud pfrnh`h.

Fs niphrtcdtf khdhkfr gc rfgfvcdknc `f fstf tnph `f cktnvhs phrquf fg trctcinfdth khdtclgf quf sf gfs `c ndkguyf gc c`qunsnknûd `f ghs cktnvhs, fg ush quf rfknlfd y fg rftnrh `f ghs insihs, yc sfc phr kcusc `f tfrindcknûd `f su vn`c òtng h phr hlshgfskfdknc. Ph`hs ghs cktnvhs ffi bhs shd tcdenlgfs. Ghs f`nffiknhs, fqunphs, ihlngncrnh, fdsfrfs, icqundcrncs, cuthiûvngfs y kcinhdfs shd fbfipghs `f cktnvhs ffi bhs quf sf `fprfkncd c gh gcreh `f su vn`c òtng. Ghs rfkurshs dcturcgfs h cktnvhs cehtclgfs shd udc ahric `f cktnvhs ffi bhs, kuyh khsth sf `nstrnluyf fd pfrnh`hs auturhs y quf sf kcrecd c ud cktnvh quf sf khdhkf khih cehtcinfdth. Ghs yckninfdths `f indfrcgfs khih fg pftrûgfh y fg ecs, csé c sé khih ghs lhsqufs y ghs tfrrfdhs kugtnvc`hs shd fbfipghs `f rfkurshs h cktnvhs ck tnvhs dcturcgfs quf sf cehtcd cg sfr fxtrcé`hs h rfihvn`hs `f gc tnfrrc. Ghs tfrrfdhs shd cktnvhs `f `urcknûd ngnintc`c= phr gh tcdth, dh shd suskfptnlgfs `f sfr `fprfknc`hs. Kclf`fshkupc`hs, ifdknhdcr quf tfrrfdhs y f`n ffiknhs c`qunrn`hs khd ffidfs fspfkugctnvhs, fs `fknr, quf fstãd dhghs sf kgcsn ffikcd khih cktnvhs ffi bhs sndh khih ndvfrsnhdfs c gcreh pgczh. Gcs khipcóécs arckknhdc`hrcs, fd kcilnh, kgcsn ffikcd ghs tfrrfdhs quf tnfdfd pcrc vfd`fr khih ndvfdtcrnh. Aneurc 3:.3 [fkknûd `f ndiuflgfs, pgcdtc y fqunph `f Kfifx.

Knkgh `f c`qunsnknhdfs y lcbcs `f cktnvhs ffibhs Fd kcpétughs cdtfrnhrfs sf cdcgnzcrhd gcs pcrtfs `fg knkgh `f hpfrcknhdfs `f udc khipcóéc. Fd fstf kcpétugh sf fstu`nc gc rfgfvcdknc quf tnfdfd ghs cktnvhs ffi bhs fd kucgqun kucgqunfr fr fiprfsc, niphrtcdknc quf sf `flf c quf fg cktnvh ffi bh fstã ndtfer ndtferc`h c`h phr ghs rfkurshs y gcs ndstcgcknhdfs dfkfscrncs pcrc rfcgnzcr gcs hpfrcknhdfs= phr gh tcdth, fs niphrtcdtf khdhkfr gc ahric fd quf sf c`qunfrf, fg ush quf sf gf `c y gckucd`h icdfrcyc`focrfenstrcr su rftnrh h lcbc tfr indc`h tfrindc`h su vn`c òtng. Khih sf hlsfrvc fd gc ffieurc 3:.
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