ENSAYO NIC 1 a 10

June 19, 2018 | Author: ElyAgAp | Category: Accountant, Accounting, Economies, Business, Business (General)
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PRESENTACI!N DE LOS ESTADOS FINANCIEROS NIC  ANALISIS: $#$ )+$# +',)'s ,(i# /u s"$ !'#)$ s u!$ $+li($(i! +$#$ l$ +#s!"$(i! , "',' "i+' , s"$,' i!$!(i#'  "$)%i! +$#$ l$ i!'#)$(i! g!#$l /u s g!# s"$ !'#)$ s u"ili$ ('! u!$ "#)i!'l'g$ , l$s )+#s$s ('! !i)' , lu(#'  ('! !"i,$,s , si! !i)' , lu(#' /u +u,! )',ii($# u"ili,$,s ! (i#"$s +$#"i,$s ' ($)%i$# l's +#'+i's s"$,'s i!$!(i#'s. El '%&"i*' , s" s"$,' s su)i!is"#$# i!'#)$(i! g!#$l +$#$ ($,$ )+#s$ s !(s$#i' /u ($,$ u!$ "!g$ s"$s $+li($(i'!s ('! l i! , /u s"$s !'#)$s $(ili"! "','s l's +#'(s's i!$!(i#'s (')' %$l$!(s  ,)s.

IMPORTANCIA: L$ i)+'#"$!(i$ /u +',)'s *# ! s"$ !'#)$ s /u ($,$ )+#s$ +u, )$!&$# s" +#'g#$)$ ('! )s $(ili,$, +$#$ $(# sus ,i*#s's $!lisis i!$!(i#'s.

APLICACI!N EN COLOMBIA Y PROCESO DE CONVERGENCIA: Es"$ !'#)$ ' +#'g#$)$ "i! (')' i!$li,$, ,$# $ C'l')%i$ l$ $+li($(i! , s" +$#$ /u ($,$ )+#s$ '%"!g$ sus %!i(i's  $s +',# $(ili"$# ($,$ s"$,' i!$!(i#' +#' $:! !' l' $! $+#'%$,' $ /u l ('!s&' "(!i(' , l$ ('!"$,u#$ +:%li($ "i! /u +$s$# +'# u! +#'(s' +$#$ /u s +u,$ ,$#s ! l$ !$(i! $,)s +',)'s ,(i# /u $ )+#s$s /u $ s"! $u"'#i$,'s +$#$ u"ili$#l' s"' l' +',)'s *# ! )+#s$s )ul"i!$(i'!$ls +#' l$ i,$ s /u +$#$ l 2014 "',$ )+#s$ l$ +u,$ i)+l)!"$# .

CONSIDERACIONES PERSONALES: E! )i '+i!i! +#s'!$l /ui#' (')u!i($# /u ! C'l')%i$ l$ )$'#$ , l's ('!"$,'#s $:! !' "i! l ('!'(i)i!"'  i!"#s sui(i!" +$#$ $su)i# u!$ $+li($(i! ! l (!"#' ('!)i('.

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