NIIF - MONOGRAFIA

“Año de la consolidación del Mar de Grau”

UNIVERSIDAD PRIVADA SAN JUAN BAUTISTA

A!U"TAD DE DERE!#$

CURSO

: FINANZAS EMPRESARIALES

TEMA

: NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA – NIIF

INTEGRANTES

: •

SARELA IRIS MERINO GUANILO

•

GLADYS MARGOT VERA MARCELO

PROFESOR

: HECTOR MARTIN BREA MENDOZA

CICLO

: VI

1

NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA

2

Dedicatoria

Le damos gracias a Dios, por  estar con nosotras en cada  paso

que

fortalecernos

damos, e

por 

iluminar  

nuestra mente y por habernos  puesto en el camino a aquellas  personas que nos dan soporte y  compañía en este periodo de estudio.

3

ÍNDICE

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"ISTAD$ DE "AS NI! ( NII' E( e0 /!@*e"e de (#$!- ! !/0i!$ 8!( i(0*id!- 0!- NIC ## ! e e(i#(!d# !("e$i#$e("e& T#d!- 0!- (#$!- -#( $e8i-!d!- de #("i(*#  -e 8!( ei"ie(d# (*e8!- NIIF& L! !#$! de 0!- NIC 5*e$#( $e8i-!d!- e( 2663&

Versión consolidada de las Nor)as In*ernacionales de !on*a+ilidad ado,*adas ,or la Unión Euro,ea •

NIC 1: P$e-e("!i+( de e-"!d#- 5i(!(ie$#-

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NIC 2 E=i-"e(i!-

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NIC >: E-"!d# de F0*K#- de E5e"i8#

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NIC ?: P#0"i!- #("!0e- !i#- e( 0!- e-"i!i#(e- #("!0e-  e$$#$e-

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NIC 16: He#- /#-"e$i#$e- ! 0! 5e! de0 !0!(e

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NIC 11: C#("$!"#- de C#(-"$*i+(

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NIC 12: I/*e-"# -#$e 0!- G!(!(i!-

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NIC 1): I(5#$!i+( Fi(!(ie$! /#$ Se<e("#-

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NIC 1.: I(#8i0i9!d# !"e$i!0

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NIC 1>: A$$e(d!ie("#-

13

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NIC 1?: I(<$e-#- O$di(!$i#-

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NIC 14: Re"$i*i#(e- ! 0#- E/0e!d#-

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NIC 26: C#("!i0i9!i+( de 0!- S*8e(i#(e- O5ii!0e- e I(5#$!i+( ! Re8e0!$ -#$e !*d!- P0i!-

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NIC 21: E5e"#- de 0!- 8!$i!i#(e- e( 0#- "i/#- de !i# de 0! #(ed! e="$!(Ke$!

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NIC 23: C#-"e- /#$ I("e$e-e-

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NIC 2): I(5#$!i+( ! $e8e0!$ -#$e /!$"e- 8i(*0!d!-

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NIC 2.: C#("!i0i9!i+( e I(5#$!i+( Fi(!(ie$! -#$e P0!(e- de P$e-"!i#(e- /#$ Re"i$#

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NIC 2>: E-"!d#- 5i(!(ie$#- #(-#0id!d#-  -e/!$!d#-

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NIC 2?: I(8e$-i#(e- e( e("id!de- !-#i!d!-

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NIC 24: I(5#$!i+( Fi(!(ie$! e( E#(#!- Hi/e$i(50!i#(!$i!-&

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NIC 36: I(5#$!i+( ! Re8e0!$ e( 0#- E-"!d#- Fi(!(ie$#- de B!(#-  E("id!de- Fi(!(ie$!- Sii0!$e-

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NIC 31: P!$"ii/!i#(e- e( (e<#i#- #(K*("#-

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NIC32: I(-"$*e("#- 5i(!(ie$#-: P$e-e("!i+( e i(5#$!i+( ! $e8e0!$

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NIC 33: G!(!(i!- /#$ !i+(

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NIC 3): I(5#$!i+( Fi(!(ie$! I("e$edi! 1)

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NIC 3.: De"e$i#$# de0 8!0#$ de 0#- !"i8#-

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NIC 3>: P$#8i-i#(e- A"i8#- C#("i(
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NIC 34: I(-"$*e("#- 5i(!(ie$#-: Re#(#iie("#  8!0#$!i+(

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NIC )6: I(8e$-i#(e- i(#i0i!$i!-

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NIC )1: A<$i*0"*$!

L!- NIC @*e (# e-"( !( -id# de$#
NIIF 1 Ad#/i+( /#$ /$ie$! 8e9 de 0!- N#$!- I("e$(!i#(!0e- de I(5#$!i+( Fi(!(ie$!&

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NIIF 2 P!<#- !-!d#- e( !i#(e-&

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NIIF 3 C#i(!i#(e- de (e<#i#-&

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NIIF ) C#("$!"#- de -e<*$#&

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NIIF , A"i8#- (# #$$ie("e- !("e(id#- /!$! 0! 8e("!  !"i8id!deI("e$$*/id!-&

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NIIF . E=/0#$!i+(  e8!0*!i+( de $e*$-#- i(e$!0e-&

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NIIF > I(-"$*e("#- 5i(!(ie$#-: I(5#$!i+( ! $e8e0!$&

RESUMEN DE "AS NII'

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NII -' Ado,ción ,or ,ri)era .e/ de las Nor)as In*ernacionales de In0or)ación inanciera' 123345' E-"! (#$! $e<*0! @*e e/$e-!- dee( !/0i!$ 0!- NIIF 0#- #Ke"i8#- e0 /$#ediie("# ! !/0i!$ 0!- e=e(i#(e- de !/0i!$ !0<*(! NIIF& E( *!("# !0 /$#ediie("# e-"# e- 0# @*e die 0! (#$!: L! e("id!d /$e/!$!$ *( !0!(e de !/e$"*$! #( !$$e<0# ! 0!- NIIF e( 0! 5e! de "$!(-ii+( ! 0!NIIF& E-"e e- e0 /*("# de /!$"id! /!$! 0! #("!i0i9!i+( -e<( 0!- NIIF& L! e("id!d (# (ee-i"! /$e-e("!$ e-"e !0!(e de !/e$"*$! e( -*- /$ie$#e-"!d#- 5i(!(ie$#- #( !$$e<0# ! 0!- NIIF& E- dei$ @*e -e !"*!$ de-de *( !# !("e- !#$de ! 0!- NIIF&

NII 2' Pa6os +asados en acciones' 123345' E0 #Ke"i8# de e-"! NIIF #(-i-"e e( e-/ei5i!$ 0! i(5#$!i+( 5i(!(ie$! @*e ! de i(0*i$ *(! e("id!d *!(d# 00e8e ! !# *(! "$!(-!i+( #( /!<#- !-!d#e( !i#(e-& Re@*ie$e ! 0! e/$e-! 0#- e5e"#- de 0!- "$!(-!i#(e- #( !i#(e-  0#-
NII 7' !o)+inaciones de ne6ocio' 123345' E0 5i( de e-"! (#$! e- !0!$!$ 0! i(5#$!i+( 5i(!(ie$! @*e dee -e$ d!d! /#$  *(! e/$e-! *!(d# "e(
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NII 4' !on*ra*os de se6uro' 1Mar/o de 23345' E0 #Ke"i8# de e-"! NIIF #(-i-"e e( e-/ei5i!$ 0! i(5#$!i+( @*e dee d!$ *(! e/$e-! ! e$! de 0#- #("$!"#- de -e<*$#& E-"! (#$! 8! de-"i(!d! ! 0!e/$e-!- @*e "e(
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NII 8' Ac*i.os no corrien*es )an*enidos ,ara la .en*a 9 o,eraciones in*erru),idas' 123345' L! (#$! de5i(e 0#- !"i8#- @*e */0e( #( e0 $i"e$i# /!$! -e$ 0!-i5i!d### !("e(id#- /!$! 0! 8e("!& L! edii+( de di# 8!0#$ -e$ !0 - !K# e("$e -* 8!0#$ (e"#  -* 8!0#$  $!9#(!0e e(#- 0#- #-"e- de 8e("!  -* de/$ei!i+( ! 5e! de !(*0!i+( de0 !"i8#& U(! e/$e-! 0!-i5i!$ ! *( !"i8# (# #$$ie("e ## !("e(id# /!$! 0! 8e("! -i -* i/#$"e -e $e*/e$!$ 5*(d!e("!0e("e ! "$!8- de *(! "$!(-!i+( de 8e("!& C#( e-"! NIIF @*ed! de$#
NII :' E;,loración 9 e.aluación de los recursos )inerales' 123345' EL #Ke"i8# de e-"! NIIF e- e-/ei5i!$ 0! i(5#$!i+( 5i(!(ie$! $e0!"i8! ! 0! e=/0#"!i+(  0! e8!0*!i+( de0#- $e*$-#- i(e$!0e-& L# - de-"!!0e de 0! (#$! e-: •

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Pide @*e 0!- e/$e-!- @*e $e#(#9!( !"i8#- /!$! 0! e=/0#$!i+(  e8!0*!i+( $e!0ie( *(! #/$#!i+( de0 de"e$i#$# de0 8!0#$ de 0#- i-#1?

edi!("e e0 /$#ediie("# @*e !$@*e 0! /$#/i! NIIF& A@* e("$! e( !i+( 0! NIC 3. ! -* 8e9 De"e$i#$# de0 8!0#$ de 0#- !"i8#-;&

NII <' Ins*ru)en*os 0inancieros' In0or)ación a re.elar' 123385' E-"! (#$! 5*e /*0i!d! e( A<#-"# de 266,  $ee/0!9! ! 0! NIC 36 I(5#$!i#(e- ! Re8e0!$ e( 0#- E-"!d#- Fi(!(ie$#- de B!(#- e I(-"i"*i#(eFi(!(ie$!- Sii0!$e-; E( /$ie$ 0*
!$MPARATIVA PG! NII' N# e- 5i0 e-"!0ee$ *(! #/!$!"i8! e("$e 0#- d#- "i/#- de (#$!"i8! -i/0ee("e -e /*ede dei$ @*e -#( di5e$e("e-& Pe$# !e de-"!!$ *(! di5e$e(i! i/#$"!("e: 0! i/#$"!(i! #"#$
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*(d#& E( !i# *#- #"$#- #/i(!( @*e 0!- NIIF #!( #( 0#- /$i(i/i#de0 PGC&  Ad#/i+( de 0!- N#$!- I("e$(!i#(!0e- de I(5#$!i+( Fi(!(ie$! IFRS /#$  -*- -i<0!- e( i(<0-; e( M=i#& E( (#8ie$e de 266? 0! C#i-i+( N!i#(!0 B!(!$i! de V!0#$e- CNBV; #*(i+ e0 /0!( /!$! 0! !d#/i+( de IFRS /!$! 0!- #/!!- /0i!- e( 0! B#0-! Me=i!(! de V!0#$e-& L#- !i#- e( 0!$e-/e"i8!- di-/#-ii#(e- #$$e-/#(die("e- ! 0!- e/$e-!- ei-#$!- 5*e$#( /*0i!d#- e( e0 Di!$i# O5ii!0 de 0! Fede$!i+( de0 2> de e(e$# de 2664  -"!- #0i
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A$i! US GAAP /#$ -*- -i<0!- e( i(<0-; # 0#-

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!$N!"USI$NES & SUGEREN!IAS L!- N#$!- I("e$(!i#(!0e- de I(5#$!i+( Fi(!(ie$! NIIF; *-!( i/*0-!$   d!$ *( !#$ #$de( !0 $e! !di(i-"$!"i8! e( 0!- di5e$e("e- e/$e-!- @*e #"ie( e( 0! #0-! /!$! d!$0e *( #$de( - #e$e("e ! 0! #("!i0id!d /#$ 0#di5e$e("e- /$#0e!- @*e -e 00e
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