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Estados financieros proforma

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If you wish, you can download a demo game here and test its integration:

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Estados financieros proforma

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About this activity

Quiz rápido sobre estados proforma

Created by

Maritza Aguilar
Maritza Aguilar
Mexico

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Estados financieros proforma
 

Estados financieros proformaOnline version

Quiz rápido sobre estados proforma

by Maritza Aguilar
1

Los proforma son obligatorios para todas las empresas en IFRS.

2

Normalmente incluyen un balance, un estado de resultados y un estado de flujos de efectivo proforma.

3

No permiten incluir efectos de financiamiento previsto.

4

Los estados proforma deben seguir exactamente las mismas cifras que los estados históricos sin ningún ajuste.

5

Solo se utilizan para informes internos y no se presentan a posibles inversores.

6

Se utilizan para proyecciones de resultados y posición financiera ante escenarios de negocio.

7

Pueden incluir ajustes por fusiones, adquisiciones o financiación prevista para presentar una imagen proforma.

8

Se basan en supuestos y estimaciones que pueden cambiar con la realidad.

9

Los estados financieros proforma muestran la situación financiera como si hubieran ocurrido eventos específicos futuros o hipotéticos.

10

No requieren aclaraciones de supuestos ni metodologías utilizadas.

 
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