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MARCO CONCEPTUAL DE LAS NORMAS INTERNACIONALES DE INFORMACIO

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Karen Orozco

on 4 September 2016

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Transcript of MARCO CONCEPTUAL DE LAS NORMAS INTERNACIONALES DE INFORMACIO

MARCO CONCEPTUAL DE LAS NIIF
Es la información suministrada por el consejo para ser aplicada a las NIIF
Su objetivo es aplicar correctamente al desarrollo de las NIIF, sobre la transparencia, claridad y precisas
Brinda información financiera útil a los inversores, prestamistas y otros acreedores para tomar decisiones sobre el suministro de recursos a la entidad.
La utilidad de la información se mejora si es comparable, verificable, oportuna y compresible.
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