POLITECNICO GRANCOLOMBIANO FACULTAD DE CIENCIAS ADMINISTRATIVAS, ECONOMICAS Y CONTABLES CONTADURIA PÚBLICA
ESTUDIO DE LAS NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA APLICADAS A LAS CUENTAS DEL ACTIVO
MENDIVELSO CUADROS HEIDY YURANI
CONTABILIDAD DE ACTIVOS PRIMER BLOQUE BOGOTÁ D.C 2015
PINEDA MARIN CECILIA
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ÍNDICE RESUMEN............................................................................................................................ PLANTEAMIENTO DEL PROBLEMA........................................................................................ 1. B!"! !#!$% H&#'(&)% #*+! %# N*-%# I'!%)&*%!# /! I*-%)&( F&%)&!% N.I.I.F............................................................................................................... .................... 2. R!#-! /! %# N*-%# L!%!# 3! !% % %4&)%)&( /! %# N.I.I.F ! C**-+&% ................ D!)!'*# 267 8 250 /! 1779 ................................................................................................. L!8 1916 /! 2007................................................................................................................... D!)!'* 676 /! 2011........................................................................................................... D!)!'* 2:;6 /! 2012........................................................................................................... D!)!'* 2:;6 8 2:0 /! 2012 ................................................................................................. L!8 10: /! 2 /! /&)&!-+! /! 2012 .................................................................................... D!)!'* 2:0 /! 2012........................................................................................................... D!)!'* N*. 2:;6 /! 2012..................................................................................................... 9. E)&! %#4!)'*# +<#&)*# %)!)% /! % N.I.C ; ..................................................................... NIC= P*>'&)%# C*'%+!#, )%-+&*# ! %# !#'&-%)&*!# )*'%+!# 8 !*!#= ...................... ........... POL?TICAS CONTABLES...................................................................................................... CAMBIOS EN LAS ESTIMACIONES CONTABLES=.................................................................. ERRORES.......................................................................................................................... CONCLUSIONES................................................................................................................. BIBLIOGRAFIA....................................................................................................................
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INTRODUCCIÓN
L%# NIC 8 NIIF #* /!&&/%# )*-* )*@'* /! *-%#, )* %# )%!# #! +#)% !#'%/%&% ! !&#'* )*'%+! 8 % 4!#!'%)&( /! &*-%)&( &%)&!% /! *# !'!# !)*(-&)*# 4%% %)&&'% ! %<&#&# ! &'!4!'%)&( /! *# !#'%/*# &%)&!*# /! %# !'&/%/!# *+&%/%# % !4*'% &*-%)&( )*'%+! 8 &%)&!%. E#'%# N*-%# #! +%#% ! -%)* )*)!4'% 3! !#'%+!)! *# *+@!'&"*# 8 )*)!4'*# /! % &*-%)&( &%)&!%.
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RESUMEN E ! #&&!'! &*-! #! 4!'!/! %+*/% '!-%# !%)&*%/*# )* %# NIC 8 NIIF, &&)&%/* )* % +!"! !#!$% &#'(&)%, 4*#'!&*-!'! #! /!#%*% !#-! /! %# *-%# !%!# 3! !% % %4&)%)&( /! %# NIC 8 %# NIIF ! C**-+&%. P%'&!/* /! !#'% !#!$%, #! 4*)!/% % !)&% %#4!)'*# +<#&)*# #*+! % NIC ;. A/&)&*%-!'!, #! 4!#!'% )%/* )*-4%%'&"* !'! %# *-%# )**-+&%%# #! ! D!)!'* 267 /! 1779 !#'&4%/%# ! ! C%4>'* 2 S!))&( 1 )* !%)&( % %# NIC 29, NIC 17, NIC 2, NIC 9:, NIC 12, NIC 20, NIC 21, N.I.I.F 2, Y N.I.I.F :
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OBJETIVOS • •
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D% % )**)! % #>'!#&# /! % H&#'*&% /! %# NIIF D% % )**)! *# )%-+&*# 3! #! %)! ! *# &*-!# &%)&!*# !#4!)>&)%-!'! ! % !#')'% /! +%%)! 8 ! % !#')'% /! !#'%/* /! !#'%/*# I/!'&&)% %# !)%# )%"!# 8 *# 4&-!*# !#'%/*# &%)&!*# )* +%#! % NIIF. I*-% 8 /!&& /!'%%/%-!'! %# 4&)&4%!# )%%)'!>#'&)%# /! %# NIIF.
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JUSTIFICACIÓN C* ! 4!#!'! &*-!, #! 4!'!/! /!-*#'% % !)!#&/%/ 3! C**-+&% %/*4'! !#'%# *-%# ! % -%8* +!"!/%/ 4*#&+! 8 /! !#'% *-% !#'% % % 4% )* *'*# 4%>#!# 3! 8% %/*4'%* /&)%# *-%# )* ! *+@!'&"* /! )*'% )* &*-%)&( )*'%+! 8 &%)&!% 3! ! 4!-&'% % *'*# #%&*# /! *'*# 4%>#!# !'!/! %%&% ! &'!4!'% % &*-%)&( &%)&!% /! % -%!% -<# <)&, ! ! !"!'* /! !%&% % '&4* /! !*)&%)&(.
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1. Breve reseña His!ri"a s#$re %as N#r&as I'er'a"i#'a%es (e I')#r&a"i!' Fi'a'"iera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NIC; P#%<i"as C#'a$%es= "a&$i#s e' %as esi&a"i#'es "#'a$%es 2 err#res; POLÍ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
CAMBIOS EN LAS ESTIMACIONES CONTABLES; E !%)&( % %# 4%'&/%# /! *# E#'%/*# F&%)&!*# 3! * #! 4!/! -!/& )* 4!)&#&( )*-* 4*"&#&*!#, /!4!)&%)&*!# 8 %-*'&%)&*!# #! /!+! !%&% % !#'&-%)&( % )% #! +%#% ! &*-%)&( !)&!'! 8 )*&%+! /*&+! !)**)&/*#! ! ! 4!&*/* %)'% 8 '*. S! % NIC ; *# !&#'*# 3! #! /!+! %)! 4* )%-+&* /! !#'&-%)&( )*'%+! #* *# #&&!'!#= E 4&-! % #! /!+! )*!& ! ! %$* ! )#* 4*#4!)'&"%-!'! 13
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CONCLUSIONES E C**-+&% #! &-4!-!'%< !#'%# !8!# % 4%'& /! !#'! %$* 4!#'* 3! /!+! %/%4'%#! % % *-%'&"&/%/ )*'%+! &'!%)&*%, #! #!&< %4&)%/* %# *-%# '&+'%&%# /%'! *# 6 %$*# #&&!'!# 4%% -!/& ! &-4%)'* '&+'%&*.
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BIBLIO6RAFIA VASQUE BERNAL R&)%/*, E ABC /! %# NIIF= P&-!% !/&)&(, L!&# S.A. 4<#. 1: 1;17
C9BER6RAFIA ''4=%))*'!.)*+*!'&!#169574!'%#8!#4!#'%#4!#!'%)&*/! !#'%/*#&%)&!*#&&48-!#.'-, '*-%/* /! .&#.*, ! />% 16 /! *"&!-+! /! 2016
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