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Relacion de la contabilidad con otras disciplinas y normativas vigentes

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Relacion de la contabilidad con otras disciplinas y normativas vigentes

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Relacion de la contabilidad con otras areas y normas contables

Created by

Wendy Geraldo Martinez
Wendy Geraldo Martinez
Dominican Republic

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Relacion de la contabilidad con otras disciplinas y normativas vigentes
 

Relacion de la contabilidad con otras disciplinas y normativas vigentesOnline version

Relacion de la contabilidad con otras areas y normas contables

by Wendy Geraldo Martinez
1

La contabilidad se relaciona con economía, derecho y estadística, entre otras áreas.

2

La contabilidad no depende de la legislación fiscal ni de auditoría externa.

3

La contabilidad utiliza los principios de auditoría y fiscalidad para asegurar fiabilidad y cumplimiento.

4

El marco conceptual de la contabilidad define criterios de reconocimiento, medición y presentación de la información financiera.

5

Las normas NIIF/IFRS rigen la contabilidad a nivel internacional para la preparación de estados financieros.

6

Las normas contables solo aplican a empresas privadas en un país y no se usan a nivel internacional.

7

Los informes contables facilitan la toma de decisiones gerenciales y la evaluación de rendimiento.

8

IFRS son principios éticos y normas de comportamiento no relacionados con estados financieros.

9

El marco conceptual dicta únicamente el formato de las hojas de cálculo, no el reconocimiento.

10

La contabilidad no tiene relación con la economía.

 
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