NIIF PYMES.docx
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Transcript of NIIF PYMES.docx
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SECCION N° 1: PEQUEÑAS Y MEDIANAS ENTIDADES
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SECCION N° 2: CONCEPTOS Y PRINCIPIOS GENERALES
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SECCION N° 3: PRESENTACION DE ESTADOS FINANCIEROS
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SECCION N° 4: ESTADO DE SITUACION FINANCIERA
SECCION N° 5: ESTADO DE RESULTADO INTERGRAL Y ESTADO DE RESULTADOS
SECCION N° 6: ESTADO DE CAMBIOS EN EL PATRIMONIO Y ESTADO DE RESULTADOS Y GANANCIAS ACUMULADAS
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SECCION N° 7: ESTADO DE FLUJOS DE EFECTIVO
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SECCION N° 8: NOTAS A LOS ESTADOS FINANCIEROS
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SECCION N° 9: ESTADOS FINANCIEROS CONSOLIDADOS Y SEPARADOS
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SECCION N° 10: POLITICAS CONTABLES, ESTIMACIONES Y ERRORES
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SECCION N° 11: INSTRUMENTOS FINANCIEROS BÁSICOS
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SECCION N° 12: OTROS TEMAS RELACIONADOS CON LOS INSTRUMENTOS FINANCIEROS
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SECCION N° 13: INVENTARIOS
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SECCION N° 14: INVERSIONES EN ASOCIADAS
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SECCION N° 15: INVERSIONES EN NEGOCIOS CONJUNTOS
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SECCION N° 16: PROPIEDADES DE INVERSION
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SECCION N° 17: PROPIEDADES PLANTA Y EQUIPO
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SECCION N° 18: ACTIVOS INTANGIBLES DISTINTOS DE LA PLUSVALÍA
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SECCION N° 19: COMBINACIONES DE NEGOCIOS Y PLUSVALÍA
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SECCION N° 20: ARRENDAMIENTOS
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SECCION N° 21: PROVISIONES Y CONTINGENCIAS
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SECCION N° 22: PASIVOS Y PATRIMONIO
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SECCION N° 23: INGRESOS DE ACTIVIDADES ORDINARIAS
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SECCION N° 24: SUBVENCIONES DEL GOBIERNO
SECCION N° 25: COSTOS POR PRÉSTAMOS
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SECCION N° 26: PAGOS BASADOS EN ACCIONES
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SECCION N° 27: DETERIORO DEL VALOR DE LOS ACTIVOS
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SECCION N° 28: BENEFICIOS A LOS EMPLEADOS
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SECCION N° 29: IMPUESTO A LAS GANANCIAS
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SECCION N° 30: CONVERSIÓN DE LA MONEDA EXTRANJERA
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SECCION N° 31: HIPERINFLACIÓN
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SECCION N° 32: HECHOS OCURRIDOS DESPUÉS DEL PERIODO SOBRE EL QUE SE INFORMA
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SECCION N° 33: INFORMACIÓN A REVELAR SOBRE PARTES RELACIONADAS
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SECCION N° 34: ACTIVIDADES ESPECIALES
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SECCION N° 35: TRANSICIÓN A LA NIIF PARA LAS PYMES