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Crossword Puzzle
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NIIF 10

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NIIF 10

Crossword Puzzle

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About this activity

Conocer cada uno de los conceptos relacionados con la NIIF 10 "Estados Financieros Consolidado"

Created by

Carlos Eduardo Duarte Granja
Carlos Eduardo Duarte Granja
United States

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NIIF 10
 

Crossword Puzzle

NIIF 10Online version

Conocer cada uno de los conceptos relacionados con la NIIF 10 "Estados Financieros Consolidado"

by Carlos Eduardo Duarte Granja
1

Aplica cuando una entidad tiene una o más subsidiarias que controla.

2

Es una empresa que está controlada por otra (la matriz).

3

Es la entidad que tiene control sobre una o más empresas.

4

En los que los activos, pasivos, patrimonio, ingresos, gastos y flujos de efectivo de la controladora y sus subsidiarias se presentan como los de una sola entidad económica

5

Es el principio central de la NIIF 10. Una entidad controla a otra cuando tiene poder sobre ella, exposición o derechos a rendimientos variables, y la capacidad de influir en esos rendimientos.

6

Capacidad actual de dirigir las actividades relevantes de una entidad, lo que puede derivarse de derechos de voto, contratos, o acuerdos.

7

Son la suma de todos los recursos económicos que posee una entidad en un momento determinado, los cuales se espera que generen beneficios económicos futuros.

8

Representan todas las obligaciones financieras y deudas que una entidad tiene con terceros en un momento determinado.

9

Es el total de ingresos obtenidos por un grupo económico (una controladora y sus subsidiarias) presentados en los estados financieros consolidados.

10

Es la parte residual de los activos de una entidad, una vez deducidos todos sus pasivos.

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