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Partes Relacionadas - NIF C-13

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Partes Relacionadas - NIF C-13

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Reto rápido: verdadero o falso sobre partes relacionadas (NIF C-13).

Created by

Roxana Saldívar
Roxana Saldívar
Mexico

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Partes Relacionadas - NIF C-13
 

Partes Relacionadas - NIF C-13Online version

Reto rápido: verdadero o falso sobre partes relacionadas (NIF C-13).

by Roxana Saldívar
1

Las políticas contables sobre partes relacionadas deben ser divulgadas en las notas, conforme a NIF C-13.

2

Se deben identificar y discriminar las transacciones y saldos con partes relacionadas, incluso cuando sean de menor cuantía.

3

Las transacciones entre partes relacionadas deben registrarse y, cuando sea posible, realizarse en condiciones de mercado.

4

Si hay una transacción con una parte relacionada, no se deben revelar saldos pendientes de cobro o pago.

5

Las transacciones con partes relacionadas deben revelarse en las notas y detallar saldos y compromisos.

6

Una parte relacionada puede ser una empresa del grupo, un directivo o su familia si ejerce influencia significativa.

7

Las transacciones con partes relacionadas no requieren revelación si son de bajo monto.

8

Las condiciones de las transacciones con partes relacionadas no deben ser comparables con el mercado.

9

No es necesario describir las políticas de control interno para identificar partes relacionadas.

10

Una parte relacionada solo puede ser una filial directa; no puede ser una empresa en la que la empresa tenga influencia significativa.

 
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