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NIIF: Conceptos y Desafíos

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NIIF: Conceptos y Desafíos

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Quiz sobre NIIF y su marco

Created by

nashaly villacres
nashaly villacres
Ecuador

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NIIF: Conceptos y Desafíos
 

NIIF: Conceptos y DesafíosOnline version

Quiz sobre NIIF y su marco

by nashaly villacres
1

¿Qué organismo reemplazó al IASC en 2001?

2

¿Qué conjunto de normas emite el IASB?

3

¿Cuál es el objetivo principal de las NIIF?

4

¿Cuáles son los principios fundamentales de las NIIF?

5

¿En qué se diferencian NIIF y PCGA según el texto?

6

¿Qué buscan las NIIF respecto a mercados globales?

7

Uno de los desafíos de la implementación de las NIIF es:

8

¿Qué efecto facilita la normalización de las NIIF?

9

Conclusión sobre la evolución de las NIIF es que han pasado de:

Explicación

El IASC dio paso al IASB en 2001 para emitir las NIIF.

IASB emite las NIIF, que reemplazaron a las NIC.

Buscan un marco estandarizado para comparar estados financieros.

Los principios clave son relevancia, confiabilidad y comparabilidad.

Las NIIF priorizan principios; PCGA tienden a reglas específicas.

Promueven un marco común para mercados y capital internacional.

La complejidad y la necesidad de capacitación son retos clave.

La estandarización permite comparar entre jurisdicciones.

La NIIF ha evolucionado hacia normas más detalladas y reguladas.

 
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