Normas Internacionales de Información Financiera
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NIIF 1 Adopción, por Primera Vez, de las Normas Internacionales de Información Financiera El objetivo de esta NIIF es asegurar que los primeros estados financieros con arreglo a las NIIF de una entidad, así como su información financiera intermedia, relativos a una parte del periodo cubierto por tales estados financieros, contienen información de alta calidad que: a) sea transparente transparente para los los usuarios y comparable para para todos los periodos que se presenten; b) suministre un punto de partida adecuado para la contabilización según las Normas Internacionales de Información Financiera (NIIF); y c) pueda ser obtenida a un costo que no exceda a los beneficios proporcionados a los usuarios. 2
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NIIF 1 Adopción … (continuación) Los primeros estados financieros con arreglo a las NIIF son los primeros estados financieros anuales en los cuales la entidad adopta las NIIF, mediante una declaración, explícita y sin reservas, contenida en tales estados financieros, del cumplimiento con las NIIF. La entidad preparará un balance de apertura con arreglo a NIIF en la fecha de transición a las NIIF. Este es el punto de partida para la contabilización según las NIIF. La NIIF requiere presentar información que explique cómo ha afectado la transición desde los PCGA anteriores a las NIIF, a lo reportado anteriormente como situación financiera, resultados y flujos de efectivo. 3
NIIF 2 Pagos Basados en Acciones El objetivo de esta NIIF consiste en especificar la información financiera que ha de incluir una entidad cuando lleve a cabo una transacción con pagos basados en acciones. En concreto, requiere que la entidad refleje en el resultado del periodo y en su posición financiera, los efectos de las transacciones con pagos basados en acciones, incluyendo los gastos asociados a las transacciones en las que se conceden opciones sobre acciones a los empleados.
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NIIF 2 Pagos … (continuación) La NIIF establece principios de medición y requerimientos específicos para tres tipos de transacciones de pago basadas en acciones: a) transacciones de pago basadas basadas en acciones liquidadas liquidadas con instrumentos de patrimonio neto; b) transacciones de pago basadas basadas en acciones liquidadas con efectivo; y c) transacciones en las que la entidad recibe recibe o adquiere bienes o servicios.
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NIIF 3 Combinaciones de Empresas Establecer la información financiera que debe presentar una sociedad cuando lleva a cabo una combinación de negocios. Una combinación de negocios es la unión de entidades o negocios separados en una única entidad que emite información financiera. Las combinaciones de negocio se contabilizan aplicando el método de adquisición. Requiere que la adquirente mida el costo de una combinación de negocios por la suma de: los valores razonables, en la fecha de intercambio, de los activos entregados, los pasivos incurridos o asumidos y los instrumentos de patrimonio emitidos por la adquirente, a cambio de obtener el control de la adquirida. Al
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NIIF 4 Contratos de Seguros Establecer los requisitos de información financiera aplicables a contratos de seguro hasta que elIASB termine la segunda fase de su proyecto sobre norma aplicable a los contratos de seguro. En particular, esta NIIF requiere: a) Realizar un conjunto de mejoras limitadas en la contabilización de los contratos de seguro por parte de las aseguradoras. b) Revelar información que identifique y explique los importes importes de los contratos de seguro en los estados financieros de la aseguradora, y que ayude a los usuarios de dichos estados a comprender el importe, calendario e incertidumbre de los flujos de efectivo futuros procedentes de dichos contratos. 7
NIIF 5 Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas El objetivo de esta NIIF es especificar el tratamiento contable de los activos mantenidos para la venta, así como la presentación e información a revelar sobre las operaciones discontinuadas . En particular, esta NIIF requiere: a) los activos que cumplan cumplan los requisitos requisitos para ser clasificados clasificados como mantenidos para la venta, sean valorados al menor valor entre su importe en libros y su valor razonable menos los costos de venta, así como que cese la depreciación de dichos activos; y b) los activos que cumplan cumplan los requisitos requisitos para ser clasificados como mantenidos para la venta, se presenten de forma
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NIIF 6 Exploración y Evaluación de Recursos Minerales El objetivo de esta NIIF es especificar la información financiera relativa a la exploración y evaluación de recursos minerales. Permite que una entidad desarrolle una política contable para activos para la exploración y evaluación sin considerar los requisitos de los párrafos 11 y 12 de la NIC 8. De este modo, una entidad que adopte la NIIF 6 puede continuar usando las prácticas contables aplicadas inmediatamente antes de adoptar la NIIF. Exige una prueba de deterioro de valor cuando existen indicios de que el importe en libros de los activos supera su valor recuperable. Permite comprobar el deterioro de valor para este tipo de activos, a un nivel superior que la "unidad generadora de efectivo" tal y como se define en la NIC 36, aunque mide el deterioro de conformidad con la NIC 36 una vez identificado.
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NIIF 7 Instrumentos Financieros: Información a Revelar El objetivo de esta NIIF es requerir a las entidades que, en sus estados financieros, revelen información información que permita a los usuarios evaluar: a) la relevancia de los instrumentos financieros en la situación financiera y en el rendimiento de la entidad; y b) la naturaleza y alcance de los riesgos procedentes de los instrumentos financieros a los que la entidad se haya expuesto durante el período y en la fecha de presentación, así como la forma de gestionar dichos riesgos. La información a revelar cualitativa describe los objetivos, las políticas y los procesos de la gerencia para la gestión de dichos riesgos. Las informaciones a revelar uantitativas dan información sobre la medida la
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NIIF 8 Segmentos de Operación Una entidad debe revelar información financiera para hacer posible a los usuarios usuarios de sus estados financieros evaluar la naturaleza y los efectos financieros de las actividades de su negocio en el ambiente ambiente económico en el cual opera. Esta norma aplica a Estados financieros individuales y/o consolidados: • Cuya deuda deuda o patrimonio patrimonio es transado en un mercado publico (domestico o extranjero) • Que envía, o esta en proceso de envío, sus estados financieros a alguna comisión de valores u otro organismo regulados con el propósito de emitir algún tipo de instrumento en algún mercado público. 11
NIIF 8 Segmentos… (continuación) Un segmento operativo es un componente de una entidad: • Que es una actividad de negocio el cual puede generar ingresos e incurrir en costos. • Cuyos resultados operativos son regularmente revisados por el “Chief operating decisión maker”, quien toma decisiones sobre los recursos a ser designados en los segmentos segmentos y la productividad de los activos. • Para los cuales información financiera es disponible.
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Normas Internacionales de Contabilidad
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NIC 1 Presentación de Estados Financieros Su objetivo es establecer las bases para la presentación de los estados financieros con propósitos de información
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NIC 1 Presentación de Estados…(continuación) Un conjunto completo de estados financieros f inancieros incluye: a) balance; b) estado de resultados; c) un estado estado de de cambio en el patrimonio que muestre: muestre: i.
todos los cambios ocurridos en el patrimonio neto; o bien
ii.
los cambios cambios en el patrimonio patrimonio distintos distintos de los procedentes de las transacciones con los propietarios del mismo, cuando actúen como tales;
d) un estado de flujos de efectivo; y e) notas, en las que se incluirá un resumen de las las políticas contables más significativas y otras materias. 15
NIC 1 Presentación de Estados…(continuación) • Los estados estados financieros financieros deben ser objeto de presentación presentación con una periodicidad generalmente anual.
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NIC 2 Inventarios Su objetivo prescribir el tratamiento contable de las existencias, incluyendo la determinación del costo y su consiguiente reconocimiento como gasto. • Los inventarios se medirán al costo o al valor neto realizable, según cual sea menor. –
Valor neto Valor neto realizable es el precio estimado de venta de un activo en el curso normal de la operación menos los costos estimados para terminar su producción y los necesarios para llevar a cabo la venta.
• Los costos costos comprenderán comprenderán el precio de adquisición, el costo de transformación (materiales, mano de obra y gastos generales) y otros costos en los que se haya incurrido para dar a las existencias su condición y ubicación actuales, pero no las diferencias de cambio. 17
NIC 2 Inventarios (continuación) • El costo de los inventarios inventarios se asignará asignará utilizando utilizando los métodos métodos de primera entrada primera salida (FIFO) o costo promedio
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NIC 3 Derogada NIC 4 Derogada
NIC 5 Derogada
NIC 6 Derogada 19
NIC 7 Estados de Flujo de Efectivo El objetivo de esta Norma es requerir el suministro de información sobre los cambios históricos en el efectivo y sus
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NIC 8 Políticas Contables, Cambios en las Estimaciones Contables y Errores Prescribir los criterios para seleccionar y cambiar políticas contables, junto con el tratamiento contable y la información a proporcionar en cuanto a cambios en políticas contables, cambios en estimaciones y errores. • Políticas contables contables son los principios principios específicos, bases, acuerdos, reglas y procedimientos adoptados por la entidad en la elaboración y presentación de estados financieros. • La entidad cambiará una política contable sólo si tal cambio: cambio: a)
es requerido por una Norma o Interpretación; o
b)
lleva a que los estados financieros suministren información más fiable y relevante sobre los efectos de las transacciones, otros eventos o condiciones que afecten a la situación financiera, el desempeño financiero o los flujos de efectivo de la entidad. 21
NIC 8 Políticas Contables… (continuación) Un cambio en una estimación contable es un ajuste en el importe en libros de un activo o de un pasivo, o en el importe del consumo periódico de un activo, que se produce tras la
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NIC 8 Políticas Contables… (continuación) Errores de periodos anteriores son las omisiones e inexactitudes en los estados financieros de una entidad, para uno o más periodos anteriores, resultantes de un fallo al emplear o de un error al utilizar información fiable que:
a) estaba disponible disponible cuando los estados financieros financieros para tales tales ejercicios fueron formulados; y b) podría esperarse razonablemente razonablemente que se hubiera conseguido conseguido y tenido en cuenta en la elaboración y presentación de aquellos estados financieros. Dentro de estos errores se incluyen los efectos de errores aritméticos, errores en la aplicación de políticas contables, el no advertir o mal interpretar hechos, así como los fraudes. 23
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NIC 9 Derogada
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NIC 11 Contratos de Construcción Su objetivo es prescribir el tratamiento contable de los ingresos y los costos relacionados con los contratos de construcción en los estados financieros del contratista. Un contrato de construcción es un contrato, específicamente negociado, para la fabricación de un activo o un conjunto de activos, que están íntimamente relacionados entre sí o son interdependientes interdependientes en términos de su su diseño, tecnología y función, o bien en relación con su último destino o utilización.
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NIC 12 Impuesto a las Ganancias El objetivo de esta norma es prescribir el tratamiento contable del impuesto a las ganancias. ganancias. Para los propósitos propósitos de esta, esta, el término impuesto a las ganancias incluye todos los impuestos, ya sean nacionales o extranjeros, que se relacionan con las ganancias sujetas a imposición. Debe reconocerse un activo por impuestos diferidos, siempre que se puedan compensar compensar , con ganancias fiscales de periodos posteriores, pérdidas o créditos fiscales no utilizados hasta el momento, pero sólo en la medida en que sea probable la disponibilidad de ganancias fiscales futuras, contra los cuales cargar esas pérdidas o créditos fiscales no utilizados. 29
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NIC 13 Derogada
NIC 14 Derogada
NIC 15 Derogada 31
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NIC 16 Propiedades… (continuación) En la contabilización posterior a la adquisición, la NIC 16 permite elegir el método contable: •
Método de costo: El activo se registra al costo de adquisición menos la amortización acumulada y el deterioro del valor.
•
Método de revalorización: El activo se registra por el importe revalorizado, que es el valor contable en la fecha de revalorización menos la amortización posterior.
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NIC 17 Arrendamientos El objetivo de esta Norma es el de prescribir, para arrendatarios y arrendadores, las políticas contables adecuadas para contabilizar y revelar la información relativa a los arrendamientos. Un arrendamiento se clasificará como financiero cuando se transfieran sustancialmente todos los riesgos y ventajas inherentes a la propiedad. propiedad. Por el contrario, se se clasificará como como operativo si no se han transferido sustancialmente todos los
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NIC 18 Ingresos … (continuación) Reconocimiento: • Procedentes de la venta de bienes: Cuando Cuando se han transferido al comprador los riesgos y ventajas significativos, el vendedor pierde el control efectivo, y el importe puede valorarse con fiabilidad. • Procedentes de la prestación de servicios: Método del porcentaje de realización. • Intereses, royalties y dividendos: Se reconocen cuando es probable que la empresa e mpresa obtenga beneficios económicos:
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NIC 20 Contabilización de las Subvenciones del Gobierno e Información a Revelar sobre Ayudas Gubernamentales Esta Norma trata sobre la contabilización e información a revelar acerca de las subvenciones del gobierno, así como de la información a revelar sobre otras formas de ayudas gubernamentales. Reconocer las subvenciones gubernamentales sólo cuando
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NIC 21 Efectos de las … (continuación) Para determinar su moneda funcional, la entidad considerará los siguientes factores: a) La moneda: i.
que influya fundamentalmente en los precios de venta de los bienes y servicios (con frecuencia será la moneda en la cual se denominen y liquiden los precios de venta de sus bienes y servicio s); y
ii.
del país cuyas fuerzas competitivas y regulaciones determinen fundamentalmente los precios de venta de sus bienes y servicios.
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NIC 23 Costos por Intereses
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NIC 24 Informaciones a Revelar sobre Partes Relacionadas
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NIC 27 Estados Financieros Consolidados y Separados
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NIC 28 Inversiones en Empresas Asociadas
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