GUIA DE TRABAJO MARCO CONCEPTUAL PARA LA PREPARACION Y PRESENTACION DE ESTADOS FINANCIEROS

GUIA DE TRABAJO

MARCO CONCEPTUAL PARA LA PREPARACION Y PRESENTACION

DE ESTADOS FINANCIEROS

1. Señale el objetivo principal que persigue el Marco Conceptual.

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1. A quién corresponde la principal responsabilidad, en relación con la preparación y presentación de los estados financieros.

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1. Señale el objetivo de los estados financieros.

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1. Señale y describa los postulados básicos.

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1. Qué son las características cualitativas de los estados financieros. Indíquelas.

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1. Describa brevemente:

Comprensibilidad:__________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Relevancia:_______________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Fiabilidad:________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Comparabilidad:___________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

1. 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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Neutralidad: __________________________________________________________

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Prudencia: ___________________________________________________________

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Integridad: ___________________________________________________________

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1. Refiérase brevemente a las restricciones a la información relevante y fiable.

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10.                Qué se quiere decir con imagen fiel o presentación razonable y como se logra.

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