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Políticas Contables Avanzadas

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Políticas Contables Avanzadas

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About this activity

Políticas contables y cambios paneados

Created by

JONATHAN YESID GOMEZ DURAN
JONATHAN YESID GOMEZ DURAN
Colombia

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Políticas Contables Avanzadas
 

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Políticas Contables AvanzadasOnline version

Políticas contables y cambios paneados

by JONATHAN YESID GOMEZ DURAN
1

¿Qué estándar regula el cambio de políticas contables y su efecto retrospectivo?

2

La diferencia entre un cambio de política contable y un cambio de estimación es que el primero altera el marco de reconocimiento, el segundo no cambia la política.

3

Al cambiar de política contable, IAS 8 exige revelar:

4

La adopción inicial de una nueva política contable debe presentarse:

5

¿Qué establece el principio de consistencia en políticas contables?

6

Si una política contable cambia, ¿qué pasa con las comparativas?

7

En IFRS, ¿cuál de estas políticas de medición de inventarios está permitida?

8

¿Qué debe contener una política contable fundamental para reconocimiento, medición, presentación y revelación?

9

¿Qué significa 'practicable' en IAS 8 para cambios de políticas?

10

Si no se puede determinar el efecto de un cambio de política, IAS 8 indica:

 
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