NIIF - NIC's - 2021-1

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NIIF - 2020-1

El Marco Conceptual para la Información Financiera

Marco conceptual

1—EL OBJETIVO DE LA INFORMACIÓN FINANCIERA CON PROPÓSITO GENERAL
2—CARACTERÍSTICAS CUALITATIVAS DE LA INFORMACIÓN FINANCIERA ÚTIL
3—ESTADOS FINANCIEROS Y LA ENTIDAD QUE INFORMA
4—LOS ELEMENTOS DE LOS ESTADOS FINANCIEROS
5—RECONOCIMIENTO Y BAJA EN CUENTAS
6—MEDICIÓN
7—PRESENTACIÓN E INFORMACIÓN A REVELAR

Marco conceptual

8—CONCEPTOS DE CAPITAL Y DE MANTENIMIENTO DEL CAPITAL

NIIF - 2020-1

El Marco Conceptual para la Información Financiera

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