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Políticas constantes

Created by

Henry Salinas
Henry Salinas
Ecuador

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Políticas constantes

by Henry Salinas
1

El busca que la información financiera sea comparable a lo largo del tiempo mediante la aplicación constante de las . Para lograrlo , las empresas deben mantener las mismas políticas y criterios de reconocimiento y valoración , salvo cuando exista una razón técnica justificada para cambiarlas . En caso de modificación , el cambio se aplica de forma cuando sea posible , o se divulga su efecto y se ajustan los saldos del periodo afectado . Esta facilita la interpretación por parte de usuarios y analistas .

 
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