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Crossword Puzzle
Crossword Puzzle

NORMAS O PRINCIPIOS DE CONTABILIDAD

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NORMAS O PRINCIPIOS DE CONTABILIDAD
 

Crossword Puzzle

NORMAS O PRINCIPIOS DE CONTABILIDADOnline version

Normas o principios de contabilidad generalmente aceptados en Colombia

by María Benitez
1

La empresa se considera una entidad independiente de sus dueños.

2

Se asume que la empresa seguirá operando en el futuro.

3

Los hechos económicos se registran en una misma moneda (en Colombia, pesos).

4

a vida de la empresa se divide en períodos (generalmente un año).

5

Los hechos deben cuantificarse en términos monetarios.

6

Se reconoce la realidad económica por encima de la forma legal.

7

Los ingresos se reconocen cuando se generan, no necesariamente cuando se reciben.

8

Los ingresos deben asociarse con los costos y gastos que los generan.

9

Ante la duda, se deben registrar las pérdidas probables, no las ganancias inciertas

10

Se debe informar todo lo relevante en los estados financieros.

11

Solo se deben reconocer los hechos que sean significativos.

12

Se deben aplicar los mismos métodos contables en el tiempo.

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