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NICSP 3: Políticas contables

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NICSP 3: Políticas contables

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Cuestionario sobre NICSP 3

Created by

Valentina Castilla
Valentina Castilla
Colombia

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NICSP 3: Políticas contables
 

NICSP 3: Políticas contablesOnline version

Cuestionario sobre NICSP 3

by Valentina Castilla
1

¿Qué busca NICSP 3 mejorar en los estados financieros?

2

¿Cuándo puede una entidad cambiar una política contable?

3

¿Cómo se trata contablemente un cambio en política?

4

¿Qué es una estimación contable?

5

¿Cómo se corrigen los errores contables?

Explicación

La NICSP 3 persigue relevancia, fiabilidad y comparabilidad.

Cambios permitidos si norma lo exige o mejora la calidad.

El tratamiento es retroactivo, ajustando periodos anteriores.

Las estimaciones se basan en información disponible y son aproximaciones.

Los errores se corrigen retroactivamente ajustando saldos iniciales.

 
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