Manual de Politicas Contables
July 2, 2022 | Author: Anonymous | Category: N/A
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_NCD\NFAÖH AHAFANC. Pd`n trnhsnffaöh gh edhg`n gxtrnhkgrn sg fdhvgrtarî n edhg`n ouhfadhnc, eg`anhtg cn npcafnfaöh nc aepdrtg gh edhg`n gxtrnhkgrn, `gc tapd `g fnelad `g fdhtn`d, gs `gfar, `gc tapd `g fnelad utacazn`d gh cns trnhsnffadhgs fdh ghtrgbn aheg`antn, ghtrg nelns edhg`ns, gh cn ogfmn `g cn trnhsnffaöh, ghtgh`a`n fded nqugccn gh cn qug sg fuepcnh cds rgquasatds pnrn su rgfdhdfaeaghtd. NCFNHFG Cn pdcåtafn sg `glg npcafnr gh gc rgfdhdfaeaghtd y eg`afaöh `g cds gcgeghtds `g cds pnsavds gh edhg`n gxtrnhkgrn fdh ghta`n`gs oahnhfagrns fgrtaoafn`ns, n`geîs fdeprgh`g gc vncdr `g cns dlcabnfadhgs n fnrbd `g OG\\GPG\ÅN FDHVP\W-FGHPG\ gh edhg`n gxtrnhkgrn `gravn`ns `g cn n`quasafaöh `g prástneds d trnhsnffadhgs n havgc ahtgrhnfadhnc `dh`g cds lnhfds `gc gxtgradr sdh gc pughtg.
Vg odrencaznh n trnvás `g onfturns, y dtrds `dfueghtds pdr pnbnr d fdlrnr qug sdh dlcabnfadhgs pdr fdhfgptd `g laghgs d sgrvafads n`quara`ds y/d prgstn`ds.
Z\GVGHPNFAÖH Cds Znsavds fdh lnhfds `gc gxtgradr sg fcnsaoafnrîh gh gc Gstn`d `g Vatunfaöh Oahnhfagrn fded pnsavd fdrraghtg pnrn td`ds cds snc`ds n fnrbd f nrbd qug tghbnh qug pnbnrsg `ghtrd `g cds `dfg egsgs
sabuaghtgs n cn ogfmn `gc pgrad`d sdlrg gc qug sg ahodren. Cds `geîs snc`ds sg fcnsaoafnrîh fded pnsavds hd fdrraghtgs.
\GFDHDFAEAGHPD Q EG@AFAÖH EG@AFAÖH AHAFANC;
Nc rgfdhdfgr ahafanceghtg uh pnsavd fdh lnhfds `gc gxtgradr, OG\\GPG\ÅN FDHVP\WFGHPG\ eg`arî nc prgfad `g cn trnhsnffaöh (ahfcuygh`d cds fdstds `g trnhsnffaöh, gxfgptd gh cn eg`afaöh ahafanc `g cds pnsavds oahnhfagrds qug sg ea`gh nc vncdr rnzdhnlcg fdh fnelads gh rgsuctn`ds), gxfgptd sa gc nfugr`d fdhstatuyg, gh gogftd, uhn trnhsnffaöh `g oahnhfanfaöh, tghagh`d gh fughtd cn tnsn hnfadhnc `gc vncdr `g cn edhg`n n fnelanr.
EG@AFAÖH ZDVPG\AD\ Vg eg`arî td`ds sus pnsavds oahnhfagrds nc fdstd nedrtazn`d utacaznh`d gc eátd`d `g cn tnsn `g ahtgrás gogftavn. Cds nhtafapds dtdrbn`ds n prdvgg`drgs, gh funhtd fdrrgspdh`gh n fdeprn `g laghgs d sgrvafads pnftn`ds. LNKN GH FWGHPNV Vg gcaeahnrî `gc gstn`d `g satunfaöh oahnhfagrn uh pnsavd oahnhfagrd fcnsaoafn`d fded lnhfds `gc gxtgradr funh`d cn dlcabnfaöh gh gc fdrrgspdh`aghtg fdhtrntd mnyn sa`d pnbn`n d fnhfgcn`n, d lagh mnyn gxparn`d.
0. Z\D_GG@D\GV NF\GG@D\GV FDEG\FANCGV Vdh pnsavds oahnhfagrds qug rgprgsghtnh cns dlcabnfadhgs fdh cds prdvgg`drgs qug sg `gravnh `g cn fdeprn `g laghgs d sgrvafads qug rgncazn OG\\GPG\ÅN FDHVP\W-FGHPG\ gh `gsnrrdccd `g su dlkgtd sdfanc, sg fcnsaoafnh fded pnsavds fdrraghtgs sa gc pnbd sg `glg rgncaznr `ghtrd `g uh nþd d eghds, `g cd fdhtrnrad sg prgsghtnrî fded pnsavds hd fdrraghtgs. Cds Nfrgg`drgs Fdegrfancgs sg rgfdhdfgh ahafanceghtg nc prgfad `g cn trnhsnffaöh y pdstgradreghtg sg ea`gh nc fdstd nedrtazn`d usnh`d gc eátd`d `g ahtgrás gogftavd.
NCFNHFG Cn pdcåtafn sg `glg npcafnr gh gc rgfdhdfaeaghtd y eg`afaöh `g cds gcgeghtds `g cds Nfrgg`drgs Fdegrfancgs, n`geîs fdeprgh`g gc vncdr `g cns dlcabnfadhgs n fnrbd `g OG\\GPG\ÅN FDHVP\W-FGHPG\ `gravn`ns `g cn fdeprn `g laghgs y sgrvafads gh dpgrnfadhgs dlkgtd `gc hgbdfad.
Vg odrencaznh n trnvás `g onfturns, y dtrds `dfueghtds pdr pnbnr qug sdh dlcabnfadhgs pdr fdhfgptd `g laghgs d sgrvafads sgrv afads n`quara`ds. Pnelaáh nlnrfn gc gogftavd d sus gquavncghtgs, ghtrgbn`d n prdvgg`drgs n fughtn `g fdeprns pdstgradrgs y gh fnsd `g dlcabnfadhgs fdh pgrsdhns hnturncgs, prdvgg`drgs `g sgrvafads prgstn`ds gh rgcnfaöh `g ah`gpgh`ghfan.
Z\GVGHPNFAÖH Cds Nfrgg`drgs Fdegrfancgs sg fcnsaoafnrîh gh gc Gstn`d `g Vatunfaöh Oahnhfagrn fded pnsavd fdrraghtg pnrn td`ds cds snc`ds n fnrbd qug tghbnh qug pnbnrsg `ghtrd `g cds `dfg egsgs sabuaghtgs n cn ogfmn `gc pgrad`d sdlrg gc qug sg ahodren. Cds `geîs snc`ds sg fcnsaoafnrîh fded pnsavds hd fdrraghtgs.
\GFDHDFAEAGHPD Q EG@AFAÖH EG@AFAÖH AHAFANC;
Nc rgfdhdfgr ahafanceghtg uh Nfrgg`dr Fdegrfanc, OG\\GPG\ÅN FDHVP\W-FGHPG\ eg`arî nc prgfad `g cn trnhsnffaöh (ahfcuygh`d cds fdstds `g trnhsnffaöh, gxfgptd gh cn eg`afaöh ahafanc `g cds pnsavds oahnhfagrds qug sg ea`gh nc vncdr rnzdhnlcg fdh fnelads gh rgsuctn`ds), gxfgptd sa gc nfugr`d fdhstatuyg, gh gogftd, uhn trnhsnffaöh `g oahnhfanfaöh.
Va gc nfugr`d fdhstatuyg uhn trnhsnffaöh `g oahnhfanfaöh, cn Ghta`n` eg`arî gc pnsavd oahnhfagrd nc vncdr prgsghtg `g cds pnbds outurds `gsfdhtn`ds n uhn tnsn `g ahtgrás `g egrfn`d pnrn uh ahstrueghtd `g `gu`n saeacnr.
EG@AFAÖH ZDVPG\AD\ Vg eg`arî td`ds sus pnsavds oahnhfagrds nc fdstd nedrtazn`d utacaznh`d gc eátd`d `g cn tnsn `g ahtgrás gogftavn. Cds nhtafapds dtdrbn`ds n prdvgg`drgs, gh funhtd fdrrgspdh`gh n fdeprn `g laghgs d sgrvafads pnftn`ds. LNKN GH FWGHPNV Vg gcaeahnrî `gc gstn`d `g satunfaöh oahnhfagrn uh pnsavd oahnhfagrd fcnsaoafn`d fded Nfrgg`dr fdegrfanc funh`d cn dlcabnfaöh gh gc fdrrgspdh`aghtg fdhtrntd mnyn sa`d pnbn`n d fnhfgcn`n, d lagh mnyn gxparn`d. Z\D_GG@D\GV FDHVP\WFGHPG\
Gs uhn pgrsdhn d uhn geprgsn qug nlnstgfg n dtrns geprgsns fdh gxastghfans(nrtåfucds), cds funcgs sdh trnhsodren`ds pnrn vgh`grcds d `argftneghtg sg fdeprnh pnrn su vghtn, fded cd gs gh gc fnsd `g FDHVP\WFGHPG\. Vg fdeprnh nrtåfucds y sg vgh`gh.
\GBCN @G _NCWNFAÜH
Cds pnsavds pdr prdvgg`drgs qug taghgh su drabgh gh cn fdeprn `g laghgs, surbgh y sg `glgh rgfdhdfgr gh cds edeghtds gh qug cds ragsbds y lghgoafads `g cds easeds mnh sa`d trnhsogra`ds nc hgbdfad.
Cds pnsavds n onvdr `g prdvgg`drgs `glgh rgfdhdfgrsg `g`ufagh`d cds easeds `gsfughtds fdegrfancgs, pgrd sah `g`ufar cds `gsfughtds pdr prdhtd pnbd, gxfgptd gh gc fnsd gh qug cn ghta`n` tghbn pdr hdren nprdvgfmnrcds rgbucnreghtg y gstá gh fdh`afadhgs `g fdhtahunr gsn pdcåtafn.
FDED VG \GBAVP\NH4 Fdeprns n frá`atd; prdvgg`drgs gh gc mnlgr @gvdcufadhgs `g fdeprns; prdvgg`drgs gh ác `glg Fughtns eîs utacazn`ns pdr prdvgg`drgs `g fdhstrufghtgr
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