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NIC 1: Presentación de estados financieros

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NIC 1: Presentación de estados financieros

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About this activity

Quiz sobre NIC 1 (presentación)

Created by

Giancarlos Sánchez
Giancarlos Sánchez
El Salvador

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NIC 1: Presentación de estados financieros
 

NIC 1: Presentación de estados financierosOnline version

Quiz sobre NIC 1 (presentación)

by Giancarlos Sánchez
1

NIC 1 requiere presentar el estado de flujos de efectivo antes del balance general (orden incorrecto).

2

NIC 1 solo permite presentar los estados financieros una vez al año y no permite información intermedia.

3

NIC 1 exige información comparativa para todas las cantidades reportadas en los estados financieros.

4

Las notas son opcionales si se presentan otros estados contables.

5

NIC 1 tiene como objetivo presentar estados financieros de forma clara y comparable.

6

Bajo NIC 1, las existencias deben medirse siempre por FIFO por defecto (regla fija innecesaria).

7

NIC 1 promueve la presentación de estados financieros de forma estructurada para facilitar la comparabilidad entre periodos.

8

Se deben disclosed las políticas contables significativas bajo NIC 1.

9

A un conjunto completo de estados financieros se le deben incluir balance, cuenta de resultados, estado de cambios en el patrimonio, estado de flujos de efectivo y notas.

10

NIC 1 permite presentar los estados financieros en cualquier idioma sin necesidad de traducción oficial.

 
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