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Notas a los estados financieros

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Notas a los estados financieros

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About this activity

Explora políticas y estimaciones clave

Created by

JORGE MASSUH
JORGE MASSUH
Ecuador

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Notas a los estados financieros
 

Notas a los estados financierosOnline version

Explora políticas y estimaciones clave

by JORGE MASSUH
1

¿Qué explican las notas a los estados financieros?

2

¿Qué sección nombra las políticas contables usadas?

3

¿Qué información se señala sobre estimaciones contables?

4

¿Qué información se revela sobre inventarios?

5

¿Qué es un pasivo contingente?

6

¿Qué información se maneja sobre eventos posteriores al cierre?

7

¿Qué se describe sobre instrumentos financieros?

8

¿Qué información se suele incluir sobre cambios en políticas contables?

9

¿Cuál es el objetivo de las notas?

10

¿Qué se describe respecto a compromisos y contingencias?

Explicación

Las notas clarifican políticas contables, estimaciones y otros elementos relevantes.

Las políticas contables deben estar descritas en las notas.

Se detallan estimaciones críticas y su efecto en estados financieros.

Las notas describen el método de valoración y costos del inventario.

Un pasivo contingente depende de hechos futuros ocurrir o no.

Las notas informan hechos posteriores que afectan la interpretación.

Se detallan métodos de valoración y riesgos asociados.

Las notas reportan cambios en políticas y su impacto.

Las notas añaden contexto para entender los números.

Las notas detallan provisiones y posibles obligaciones.

 
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