Trabajo de Conversion

8/18/2019 Trabajo de Conversion

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CONVERSION DE ESTADOS FINANCIEROS

KAREN LILIANA CANCHILA PACHECO

JOSEFA MARIA SUEVIS CARRILLO

PROFESORHUGO MOLINA

CORPORACION UNIVERSITARIA LATINOAMERICANA

FACULTAD DE CIENCIAS ECONOMICASCONTADURIA PÚBLICA

SEMESTRE IV NOCTURNOBARRANQUILLA D.E.I.P

2015


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CONCEPTO DE CONVERSIÓN

El !" #$%! ' !"(#)*+,"- + $l+ / %)/"* !) /) )# # $)#*/) ! %)/*l/&/) l!#*%/&!* !"%/3l#* #l/3!)/&!* !)+4+"/l #"%# #" "/ !"#&/ 'A- #" !%)/ !"#&/'B-.

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El !37#%! 8l! 9 # *# # $)#*/: #* "/ #&+ +," #" !"#&/ !)+4#";

El $)!& %! #* "/ #&+ +," 8#9 +(/l#"%# / l/ /"%#)+!): #" "/ !"#&/ &!"(#)*+,";

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9 # +"&+ / l/ /"%+&/& "+&/* l/ !"#&/ !)+4#" $!) l/* 9 # *# $/ 3+/) "/ "+&/& l/ !"#&/ !"(#)*+," ! (+ #(#)*/.

C /"&! l! 9 # *# !"(+#)%# #* #l !"7 "%! &/%!* 9 # +"%#4)/ " 7 #4#*%/&!* !"%/3l#* *# >/3l/ !"(#)*+," #*%/&!* !"%/3l#*.

OBJETIVO DE LA CONVERSIÓN

C!" )#*$# %! / #*%/&!* !"%/3l#* l/ !"(#)*+," l!* +* !* / !%)/ !"#&/

$ # !3# #) l!* *+4 +#"%#* $)!$,*+%!*6

/: !3%#"#) +" !) / +," $/)/ l/ %! / +*+!"#* #" "/ !"#&/ &+*%+"%/ l! /l;

3: 3)+"&/) +" !) / +," / / +!"+*%/* l # %#)+!) 9 # *# *+#"%#" ?* , !*/"&! &/%!* # $)#*/&!* #" l/ !"#&/ * $)!$+! $/@* ! #" !%)/ *!"+(#)*/l;

: $/)/ 9 # "/ *! +#&/& 9 # $)#$/)/ #*%/&!* !"%/3l#* #" !%)/ !"#&/ < $!*##/ +!"#* l # +*!) l!* #*%/&!* !"%/3l#* $ #&/ !"*!l+&/) ! ! 3+"/) l!#*%/&!* !"%/3l#* l/ # +*!)/ ! /$l+ /) #l %!&! l V/l!) P/%)+ !"+P)!$!) +!"/l.


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CONVERSIÓN AJUSTE INTEGRAL POR INFLACIÓN

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TIPOS DE CAMBIO A EMPLEAR

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M TODOS DE CONVERSIÓN DE LOS ESTADOS CONTABLES A MONEDAE TRANJERA

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MARTINICA BARL !ENT "#A$ %A &E TRABA% 'ARA C N!ER"I N &E M !IMIENT &E TILI&A&E"

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El M %!&! T)/*l/ +," ! l/ M!"#&/ F " +!"/l

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El M %!&! T# $!)/l )#*$#%/ #l $)+" +$+! "+&/& #&+&/ >! !4

)## $)#*/ l!* E*%/&!* C!"%/3l#* # # %=/ "/ ')# #&+ +,"- l!* +*/ 3+/"&! / !%)/ "+&/& #&+&/ / !%)/ !"#&/.

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El M %!&! T)/*l/ +," %+#"# ! ! !37#%+(! $)+" +$/l )#$)#*#"%

)#/l+&/& # !", + / l/ "+&/& #&+&/ #* + $!)%/"%# $#)! / $)+!)+%/)+!


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OBJETIVO GENERAL

D/) / !"! #) , ! *# +" !)$!)/" #" l!* #*%/&!* +"/" +#)!* "/ #"%+&/& l/*T)/"*/ +!"#* #" !"#&/ # %)/"7#)/ / ?* )#*/l%/) l/ + $!)%/" +/ l!*

%!&!* !"(#)*+," (+4#"%#* $/)/ )#l/ /) l/* !$#)/ +!"#* "# #*/)+/* $/)/!"(#)%+) l!* #*%/&!* +"/" +#)!* / l/ !"#&/ $)#*#"%/ +," #l#4+&/.


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CONCLUSION

S# $ # !" l +) &+ +#"&! 9 # l!* #*%/&!* +"/" +#)!* *!" < "# #*/)+!* l/ %! / +*+!"#* $!) $/)%# !)4/"+* !* # %#)"!* / l/ # $)#*/ < $/)/ l/

+* / 4#)#" +/ $!) #ll! #* (+%/l + $!)%/" +/ /"/l+ /) %!&!* l!* / 3+!* + $l+ / +!"#* 9 # %)/#" !"*+4! l/ !"(#)*+," #*%!* / !%)/ !"#&/

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