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NIF A1: Periodo Contable Quiz

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NIF A1: Periodo Contable Quiz

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Reto rápido sobre el periodo contable NIF A1

Created by

Adilene A. Martinez
Adilene A. Martinez
Mexico

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NIF A1: Periodo Contable Quiz
 

NIF A1: Periodo Contable QuizOnline version

Reto rápido sobre el periodo contable NIF A1

by Adilene A. Martinez
1

El periodo contable puede empezar en cualquier mes y debe terminar siempre en diciembre.

2

Si se inicia operaciones a mitad de año, es válido establecer un periodo contable menor a 12 meses.

3

Una vez cerrado un periodo, no se permiten ajustes a las operaciones ocurridas dentro de ese periodo.

4

El reconocimiento de ingresos y gastos se determina para cada periodo contable según sus límites temporales.

5

Todos los periodos contables deben durar exactamente 12 meses.

6

El periodo contable puede durar 3, 6, 9 o 12 meses.

7

El periodo contable debe terminar siempre el 31 de diciembre.

8

El cierre del periodo contable se realiza al final del periodo para el que se preparan los estados.

9

NIF A1 exige que el periodo contable coincida con el año natural.

10

La elección del periodo contable se mantiene de forma consistente entre ejercicios para facilitar la comparación.

 
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