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Marco Conceptual NIF A: Verdadero o Falso

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Marco Conceptual NIF A: Verdadero o Falso

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Aprende el Marco Conceptual NIF A

Created by

Yahir Martinez
Yahir Martinez
Mexico

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Marco Conceptual NIF A: Verdadero o Falso
 

Marco Conceptual NIF A: Verdadero o FalsoOnline version

Aprende el Marco Conceptual NIF A

by Yahir Martinez
1

Los elementos del marco conceptual incluyen activo, pasivo, patrimonio, ingreso y gasto.

2

El Marco Conceptual NIF A no considera cualidades de la información.

3

La cualidad de información relevante y representación fiel son centrales.

4

El objetivo específico es maximizar la rentabilidad reportada de la empresa.

5

El marco conceptual establece reglas detalladas de valoración de activos fuera de las NIF.

6

El Marco Conceptual distingue entre conceptos de ingreso y gasto que afectan el periodo.

7

El objetivo del Marco Conceptual NIF A es proporcionar información útil para decisiones económicas.

8

El marco conceptual no permite cambios en principios contables si afectan la comparabilidad.

9

El reconocimiento implica la posibilidad de medir confiablemente y registrarlo.

10

El reconocimiento se aplica solo cuando existe certeza de cobro.

 
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