Cuál Es La Diferencia Entre NIC y NIIF

 

DWÁ@ GT @A EMHG[GBDMA GBU[G BMD ] BMMH<   Dlfprgbegr quí slb `as BMD y para quí smrvgb, pgrl aegfás gbtgbegr `a emhgrg emh grgbd bdma ma gbt gbtrg rg BMD y Bmm Bmmhh gs hu hubea beafg fgbta bta`` plr plrqu qug g ay ayuea uea a rgd rgdlbl lbldgr  dgr  dôfl hubdmlbab `as blrfas mbtgrbadmlba`gs eg dlbtakm`meae. Ulea gfprgsa qug qumgra drgdgr, addgegr a bugvas lplrtubmeaegs g mbsgrtarsg gb `ls fgrdaels mbtgrbadmlba`gs bgdgsmtará mbgvmtak`gfgbtg `ls sgrvmdmls eg ub dlbtaelr y qug gstg gbtmgbea slkrg `as blrfatmvas dlbtak`gs. ¼Slr  quí< Gs g` prlhgsmlba` gbdarnael eg asgnurar qug `a mbhlrfadmôb hmbabdmgra eg `a gfprgsa gstí gb lregb y tmgbg g` egkgr eg sakgr plr  dlfp`gtl `a blrfatmva vmngbtg. Sartg eg `a `aklr eg` dlbtaelr gs sufgrnmrsg gb `a blrfatmva dlbtak`g, duyl duy l lk lkigt igtmvl mvl gs na narab rabtmz tmzar ar a sus d`m d`mgbt gbtgs gs `a prg prgsgb sgbtad tadmôb môb eg gst gstael aels s hmbabdmgrls trabspargbtgs, ùtm`gs y fabgiak`gs a tlel bmvg`. Gs plr gstl qug tg tgbg bgrr ub dl dlbl bldm dmfm fmgb gbtl tl prl rlhu hub bel eg gs gsttg tm tmp pl eg blr lrfa fass

mbtgrb mbtg rbad adml mlba ba`g `gss gs mb mbem emsp spgb gbsa sak` k`gg pa para ra `l `lss pr prlh lhgs gsml mlba ba`g `gss eg `ls `ls bùfg bù fgrl rlss y `a `ass hm hmba babz bzas as..   Dlfl, plr gigfp`l, para quí smrvgb l ` a emhgrgbdma gbtrg BMD y BMMH. Sgrl abtg eg gbtrar gb quí sg emhgrgbdmab, gs mfplrtabtg jadgr uba aprlxmfadmôb lk`mnatlrma a sus dlbdgptls hmbabdmgrls.

¼Quí slb `as BMD y para quí smrvgb<

@as Blrfas eg Mbhlrfadmôb Dlbtak`g slb ub  dlbiubtl eg blrfatmvas l

`gygs mb `gy mbtg tgrb rbad adml mlb ba` a`ggs qug rg rgn nu`a `ab b `a mb mbhl hlrf rfad admô môb b qug egk gkgg prgsgbtarsg gb `ls gstaels hmbabdmgrls, y `a fabgra gb qug ísta egkg apargdgr .   Tlb ùtm`gs a bmvg` mbtgrbadmlba`, pugs pgrfmtgb dlfparar fgilr  `ls gstaels hmbabdmgrls eg dlfgrdmls y gfprgsas qug hadturab gb paæsgs emhgrgbtgs, y slb gfmtmeas plr `a Mbtgrbatmlba` Addlubtmbn Ttabeares Klare   (MATK) Klare gigfp` fp`l, l, `a BMD 1 sg egb egblfm lfmba ba "Srgsgbtadmôb eg Gstaels Slr gig Hmbabdmgrls  ", y ak Hmbabdmgrls aklre lrea a `as ka kasgs sgs pa para ra `a prgsgb prgsgbtad tadmôb môb eg `ls gst gstael aels s hmbabdmgrls qug dlbtmgbgb mbhlrfadmôb ngbgra`? dlb g` hmb eg qug sg pugea dlfparar dlb ltrls eg` fmsfl tmpl. Eg gst gsta a hlr hlrfa, fa, sg gstak`gdgb `as ngbgra`meaegs para prgsgbtar `ls

gstaels y dlfparar`ls, ya sga egbtrl eg `a fmsfa gbtmeae qug `ls Aegfá gfás, s, prl prlpl plrdm rdmlba lba `mb `mbgaf gafmgb mgbtls tls pa para ra su ngbgra, l gbtrg tgrdgrls . Ae dlbtgbmel, hadm`mtabel `a dlfprgbsmôb mbtgrbadmlba`.

¼] quí slb `as BMMH< @as Blrfas Mbtgrbadmlba`gs eg Mbhlrfadmôb Hmbabdmgra  Hmbabdmgra  (BMMH l MH[T gb mbn`ís) slb `as gbdarnaeas eg rgnu`ar `a hlrfa eg prgparar y prgsgbtar `a mbhlrfadmôb slkrg `ls jgdjls gdlbôfmdls qug ngbgrab `as gfprgsas a` mbtgra mbt gradtu dtuar ar dl dlb b su gb gbtlr tlrbl? bl? y g` lrn lrnabm abmsf sfl l gbd gbdarn arnael ael eg gfm gfmtmr` tmr`as as gs g` Mbtgrbatmlba` Hmbabdma` [gplrtmbn Ttabeares Hlubeatmlb  Hlubeatmlb  . Tg trata eg ub dl dlbi biub ubtl tl eg pr prmb mbdm dmpm pmls ls y gs gstá tábe bear args gs tí tídb dbmd mdls ls eg

darádtgr mbtgrbadmlba` qug egtgrfmbab g` prldgemfmgbtl qug egkgb sgnumr `as gfprgsas, a` prgparar y puk`mdar sus gstaels hmbabdmgrls.

 

[gspgdtl a su ap`mdadmôb, `a Nuæa MH[T gb Djm`g  Djm`g   sgña`a qug `as sldmgeaegs abôbmfas akmgrtas egkgb egsarrl``ar su dlbtakm`meae eg adugrel dlb gstg gstábear eg fabgra lk`mnatlrma. Tmb gfkarnl, para g` rgstl rgs tl eg `as gfp gfprgs rgsas, as, gs bgd bgdgsa gsarml rml sak sakgr gr qu qug g `ls kl` kl`gtm gtmbgs bgs tíd tídbmd bmdls ls abtgrmlrgs gstáb egrlnaels, plr `l dua` egkgb ap`mdarsg `as BMMH. Wba BMMH bl gs ub smstgfa dlbtak`g bm tafpldl ub slhtwarg. Eg bmbnuba fabgra rggfp`azab `a `aklr eg` prlhgsmlba` eg `a dlbtakm`meae, pugs gstg bgdgsmta utm`mzar sus dlbldmfmgbtls para ap`mdar `as blrfas gb `a g`aklradmôb eg `ls gstaels hmbabdmgrls y asæ tgbgr uba fgilr pgrspgdtmva eg `a smtuadmôb hmbabdmgra eg `a gfprgsa.

Eg mb mbtg tgrí rís9 s9 Dô Dôfl fl `a dl dlb bta tak km` m`me meaae ayu yue ea a tl tlfa farr gstratínmdas Gbtlbdgs, ¼duá` gs `a emhgrgbdma gbtrg BMD y BMMH<

egd gdmmsm sml lbg bgss

Gb Djm`g gxmstgb varm varmas as BMD y BMMH vmngbtgs, qug sg pugegb ap`mdar gb `as emhgrgbtgs árgas dlbtak`gs eg uba gfprgsa. A emhgrgbdma eg `as BMD - qug hugrlb ngbgraeas plr `a MATK-, `as BMMH dlbstmtuygb `a bugva sgrmg bufgraea eg `as blrfas qug gfmtg g` MH[T Hlubeatmlb. @a prmfgra BMMH ( Ael  Aelpdm pdmôb ôb plr Sr Srmf mfgr gra a Xg Xgz z eg `a `as s Blr Blrfa fas s Mb Mbtgr tgrbad badml mlba` ba`gs gs eg Mbhlrfadmôb Hmbabdmgra  Hmbabdmgra ) tmgbg dlfl lkigtmvl asgnurar qug `ls prmfgrls gstaels hmbabdmgrls eg uba gbtmeae dlbtgbnab mbhlrfadmôb eg a`ta da`meae, a` fms fmsfl fl tmg tmgfpl fpl qug emd emdja ja mbh mbhlrf lrfadm admôb ôb tgb tgbna na tra trabsp bsparg argbdm bdma a par para a `ls usuarmls y hadm`mtg `a dlfparadmôb eg gstaels hmbabdmgrls? gstak`gdmgbel ub pubtl eg partmea para g` mbmdml eg` trakail dlbtak`g dlb `as BMMH. Gb ltras pa`akras, `as BMMH bl slb fás qug uba bugva sgrmg eg blrfas

`gna`g `gna `gss eg va va`l `lrr mb mbtg tgrb rbad adml mlba ba`` qug, qug, pr prln lnrg rgsm smva vafg fgbt btg, g, va vab b a mr  pgrhgddmlbabel g` dlbtgbmel eg `as BMD.   Sgr Sgrl, l, ¼qu ¼quí í kgb kgbghm ghmdml dmls s tra trag g para `as gfprgsas `a ap`mdadmôb eg `as BMMH< Sara `as gbtmeaegs qug kusdab egsarrl``arsg y drgdgr gb g` áfkmtl mbtgrbadmlba`, egsu dlbtakm`meae prgpara para dlbtar dlb ubautm`mzar fgilraqug``ls da`meae ygstábeargs dabtmeae eg mbhlrfadmôb`as hmbabdmgra. Slr  ltra partg, sgrá prlvgdjlsl para uba faylr dlfpgtmtmvmeae, tlfar  fgilrgs fgilr gs egdms egdmsmlbgs mlbgs,, addg addgegr egr a fás lplrt lplrtubmea ubmeaegs egs eg hmbab hmbabdmafm dmafmgbtl gbtl l fgrda fgr daels els eg da dapmt pmta`g a`gs, s, y tgb tgbgr gr `a pls plsmkm mkm`me `meae ae eg as asldm ldmars arsg g l ng ngbgr bgrar  ar  bgnldmls dlb ltras gfprgsas qug usgb gstas blrfas dlbtak`gs kail `ls gstábeargs eg `a   Mbt Mbtgrb grbatm atmlba lba`` Add Addlu lubtm btmbn bn Tta Ttabe beare aress Dlf Dlffmtt fmttgg gg

(MATD). Srmbdmpa`gs BMMH qug egkg dlbldgr tlel dlbtaelr   A dlb dlbtm tmbua buadm dmôb, ôb, tg dlb dlbta tafls fls duá duá`g `gs s slb `a `as s bl blrfa rfas s hmbab hm babdm dmgr gras as mbtgrbadmlba`gs gsgbdma`gs qug tlel dlbtaelr egkg dlbldgr y para quí smrvgb.   Gb gstg artædu` smrvgb. artædu`l l, gbdlbtrarás fudjl fás afp`mael su dlbtgbmel.

 

Slr ajlra, tg egiafls gstg `mstael eg `l fás egstadael eg `as blrfatmvas dlbtak`gs.

Tu lk lkig igtm tmvl vl gs gs   asg asgnu nura rarr qu qugg `l `lss prmf prmfgr grls ls gstaels hmbabdmgrls eg uba gbtmeae -a` mnua` a eg t g rsus fm bmbhlrfgs fm a e l pg ræ ræmbtgrfgemls lel - s g arg`admlbaels iu stgb a `l BMMH 19 Aelpdmôb plr prmfgra vgz eg qug gstak`g `gdm dmel el pl plrr `a `ass BM BMMH MH y pr prlp lplr lrdm dmlb lbgb gb `as B l rfas Mb tgr ba dmlb a`gs eg gstak mbhlrfadmôb hmbabdmgra eg da`meae, gs egdmr, Mbhlrfadmôb Hmbabdmgra qug sga trabspargbtg y dlfparak`g para tlels `ls gig gigrdmd rdmdmls mls?? ltl ltlrnu rnugg ub pub pubtl tl eg par partme tmeaa d`ar d` arl l par araa hm hmb b gs gs dl dlb bta tak k `gs `gs y pgr grf fmt mtaa su lktgbdmôb a ub dlstl razlbak`g. G` lkigtmvl eg gsta blrfa gs egtgrfmbar `a mbhlrfadmô mbhlr fadmôb b hmbab hmbabdmgra dmgra qug uba gbtmeae egkg rgvg`ar duabel ``gva a dakl uba dlfkmbadmôb eg bgn gnl l dml dmls, s, fge gemmab abtg tg g` fí fítl tle el eg `a ae aequ qums msmd môb. b. umrgbt @l abtg tgrm rmlr lrdgrá mfp` mf p`md mda a adt qug qu g  ‐` ‐`a gbtmea gbt meae emdmô aequmr aeq gbtgg ab rgdlbl rgd lbldgrá `ls adtmvl mvls, s,a BMMH 49 Dlfkmbadmlbgs eg bgnldmls  pas mvl s y pa pasm smvls vls dlb tmb ngb tg tgss meg btm btmhm hmda dak` k`gs gs eg `a gb gbtm tmea eae e ae aequ qumr mrme meaa pl plrr su suss va va`l `lrg rgss razl ra zlba bak` k`gs gs,, gb `a hg hgdj djaa eg ae aequ qums msmd mdmô môb b y tafkmí taf kmíb b rgdl rgdlbld bldgrá grá g` hlb hlbel el eg dlf dlfgrdm grdml, l, qugg sg sl qu slfg fgtg tgrá rá a pr prug ugka kass pa para ra eg egtg tgdt dtar  ar  dua` du a`qu qumg mgrr eg egtg tgrm rmlr lrl l eg su va va`l `lr, r, gb vg vgzz eg aflrtmzarsg‖. Gs ta blr fa apu bta a  ‐ gs gs p g d m h m d ar ar g` BM MH 79 Ad tmvls bl d lrrmgb tgs tratafmgb tl dl btak`g eg `ls adtmvls f a b t g b m e ls p ara `a vgb ta y fab abtg tgb bme mel l s par araa `a vgb gbtta, as asææ dl dlfl fl `a adtmvmeaegs mbtgrrufpmeas  prgs  pr gsgb gbta tadm dmôb ôb g mb mbhlr hlr fad fadmôb môb a rg rgvg vg`a `arr slk slkrg rg `as adtmvmeaegs mbtgrrufpmeas‖. G` lk lkig igtm tmvl vl eg gst gstaa BM BMMH MH   gs rg rgqu qugr grmr mr a `a `ass gbtm gb tmea eaeg egss qu qugg rg rgvg vg`g `gb b mb mbhl hlrf rfad admô môb b qu qugg BMMH BM MH >9 Mb Mbst stru rufg fgbt btls ls hm hmba babd bdmg mgrl rls9 s9  pgr fmt fmtaa a `ls usu ar armls mls gv gva` a`uar uar `a rg rg`g `gva vabdm bdmaa mbhlrfadmôb a rgvg`ar eg `ls mbstrufgbtls hmbabdmgrls gb g` gstael y rgbemfmgbt rgbem fmgbtl l eg `a dlfpañæa. dlfpañæa. ] dlb g``l, g``l, `ls rmgsnls qug gstls mbstrufgbtls dlb``gvab.

BMMH para Syfgs gb Djm`g Gb sgptmgfkrg eg` ;313, `a Dlfmsmôb eg Srmbdmpmls y Blrfas eg Dlbtakm`meae eg` Dl`gnml eg Dlbtaelrgs mbhlrfô slkrg `a aelpdmôb mbtgnra`, gxp`mdmta y smb rgsgrvas eg `as Blrfas Mbtgrbadmlba`gs eg Mbhlrfadmôb Hmbabdmgra para `as Sgqugñas y Fgemabas Gfprgsas (BMMH para ;314.S]FGT), gstak`gdmgbel `a lk`mnatlrmgeae eg su ap`mdadmôb a partmr eg`

 

Sara ta` ghgdtl, sg gbtmgbegb dlfl pgqugñas y fgemabas gfprgsas `as qug 

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Bl tmgbgb lk`mnadmôb pùk`mda eg rgbemr dugbtas.

  Suk`mdab gstaels hmbabdmgrls dlb prlpôsmtl eg mbhlrfadmô mbhlrfadmôb b ngbgra` para usuarmls gxtgrbls. @as para Syfgs smfp`mhmdab plr sga dlfpgtl sus lk`mnadmlbgs y jadgb qug BMMH `a dlbtakm`mzadmôb hmbabdmgra kastabtg sgbdm``a. Gbtrg `as hadm`meaegs qug prlplrdmlbab, dakg egstadar9

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  Lfmsmôb eg varmls tgfas eg `as BMMH dlfp`gtas, plr bl sgr rg`gvabtgs para `ls gstaels hmbabdmgrls eg `as Syfgs.   A`nubls tratafmgbtls eg pl`ætmdas dlbtak`gs bl slb pgrfmtmels, ya qug sg emsplbg eg ub fítlel smfp`mhmdael.   Tmfp`mhmdadmôb Tmfp`mhmdad môb eg `ls prmbdmpmls eg rgdlbldmf rgdlbldmfmgbtl mgbtl y va`lrmzadmô va`lrmzadmôb b gstak`gdmels gb `as BMMH dlfp`gtas.

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Fgblrgs rgvg`admlbgs.

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@gbnuaig y gxp`mdadmlbgs smfp`mhmdaels smfp`mhmdaels..

Tm gr grgs gs gf gfpr prgs gsar arml ml y aù aùb b bl ja jas s gf gfpg pgza zael el a `` ``gv gvar ar `a dl dlbt btak akm` m`me meae ae hmbabdmgra kail gsta flea`meae, gs jlra eg qug gfpmgdgs a jadgr`l, pugs -dlfl -dl fl pug pugegs egs vgr vgr-- rgp rgprgs rgsgbt gbta a gb gblrf lrfgs gs kgb kgbghm ghmdml dmls s y, egs egseg eg ;31 ;314, 4, `a lk`mnadmôb gstá vmngbtg. Mnua`fgbtg, sm grgs dlbtaelr