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Crossword Puzzle
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SECCION 14

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SECCION 14

Crossword Puzzle

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sección 14 pymes

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SECCION 14
 

Crossword Puzzle

SECCION 14Online version

sección 14 pymes

by Jeilin Buitrago Orozco
1

Una entidad sobre la que un inversor tiene influencia significativa, pero no la controla completamente.

2

Se presume cuando un inversor posee al menos el 20% de los derechos de voto en una entidad.

3

Método utilizado para determinar el valor de una inversión en una asociada.

4

Las inversiones en asociadas se presentan dentro de esta categoría en los estados financieros.

5

Proceso mediante el cual una entidad informa detalles sobre sus inversiones en asociadas.

6

Método contable que ajusta el valor de la inversión según las ganancias o pérdidas de la asociada.

7

Normativa contable simplificada que se aplica a empresas de menor tamaño

8

Situación en la que el valor de una inversión en asociada disminuye y debe ser ajustado en los estados financieros

9

Criterio utilizado para ubicar las inversiones en asociadas dentro de los estados financieros.

10

Método de medición que refleja los cambios del mercado en el valor de la inversión

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