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Características cualitativas de la información financiera

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Características cualitativas de la información financiera

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About this activity

Conceptos clave

Created by

Silvana Marquez
Silvana Marquez
Ecuador

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Características cualitativas de la información financiera
 

Características cualitativas de la información financieraOnline version

Conceptos clave

by Silvana Marquez
1

¿Qué característica prioriza la realidad económica sobre la forma legal?

2

¿Qué atributo busca ser libre de sesgos y errores?

3

¿Qué característica facilita comparar datos de la misma empresa a lo largo del tiempo?

4

¿Qué principio garantiza que la información se entregue cuando es útil para la toma de decisiones?

5

¿Qué característica exige corregir errores significativos?

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La esencia sobre la forma privilegia la realidad económica frente a la formalidad legal.

La fiabilidad indica que la información es verídica y sin distorsiones.

La comparabilidad permite contrastar estados financieros entre periodos o entidades.

La oportunidad busca entregar la información a tiempo para su utilidad.

La materialidad se refiere a la importancia relativa de errores u omisiones.

 
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