GUIA DE TRABAJO MARCO CONCEPTUAL PARA LA PREPARACION Y PRESENTACION DE ESTADOS FINANCIEROS
Enviado por Anita Cubillos • 5 de Mayo de 2019 • Informes • 402 Palabras (2 Páginas) • 84 Visitas
GUIA DE TRABAJO
MARCO CONCEPTUAL PARA LA PREPARACION Y PRESENTACION
DE ESTADOS FINANCIEROS
- Señale el objetivo principal que persigue el Marco Conceptual.
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- A quién corresponde la principal responsabilidad, en relación con la preparación y presentación de los estados financieros.
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- Señale el objetivo de los estados financieros.
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- Señale y describa los postulados básicos.
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- Qué son las características cualitativas de los estados financieros. Indíquelas.
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- Describa brevemente:
Comprensibilidad:__________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Relevancia:_______________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Fiabilidad:________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Comparabilidad:___________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
- Cuándo la información tiene importancia relativa.
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8. Describa brevemente:
Representación fiel:____________________________________________________
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La esencia sobre la forma:_______________________________________________
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