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Comparabilidad de estados financieros entre países

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Comparabilidad de estados financieros entre países

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Comparabilidad entre países y durabilidad

Created by

Angelica Belendi Baeza Vidal
Angelica Belendi Baeza Vidal
Mexico

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Comparabilidad de estados financieros entre países
 

Comparabilidad de estados financieros entre paísesOnline version

Comparabilidad entre países y durabilidad

by Angelica Belendi Baeza Vidal
1

Reduce la importancia de las notas de los estados financieros.

2

La comparabilidad facilita la toma de decisiones de inversores.

3

Permite comparar la rentabilidad entre empresas de distintos países.

4

Facilita la supervisión y cumplimiento regulatorio.

5

Solo es relevante para empresas con sede en un mismo país.

6

Las normas contables deben ser compatibles o convergentes (ej., IFRS, US GAAP).

7

Contribuye a ocultar pérdidas mediante estimaciones contables.

8

Contribuye a evaluar desempeño macroeconómico y riesgos país.

9

Si las normas cambian, la comparabilidad no se ve afectada.

 
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