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Patrimonio: NIIF vs US-GAAP

Froggy Jumps

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Equity: NIIF y US-GAAP

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Patrimonio: NIIF vs US-GAAP
 

Froggy Jumps

Patrimonio: NIIF vs US-GAAPOnline version

Equity: NIIF y US-GAAP

by yazmin corredor
1

¿Qué componente representa el patrimonio neto bajo NIIF que refleja resultados acumulados y utilidades retenidas?

2

En NIIF, ¿cuál es el término para el capital de los accionistas que no pertenece a la empresa sino a terceros?

3

¿Cómo se llama en NIIF el componente que captura las ganancias y pérdidas no realizadas de activos disponibles para la venta?

4

En US-GAAP, ¿cómo se presenta el patrimonio en el balance en comparación con NIIF?

5

¿Qué elemento del patrimonio no se altera por las revaloraciones de activos fijos bajo NIIF?

6

¿Qué término usa US-GAAP para ventas de acciones a la empresa y su impacto en patrimonio?

7

Bajo NIIF, ¿qué representa la ‘prima de emisión’ dentro del patrimonio?

8

¿Qué condición diferencia el OCI bajo NIIF entre IFRS y US-GAAP para la presentación en estado de resultados?

9

En NIIF, el capital social y las reservas forman parte de:

10

¿Qué característica de patrimonio aparece en NIIF pero no siempre en US-GAAP?

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