Download or read book Revelaciones de informaci n necesaria en los estados financieros conforme a las NIF written by Fernando Holguín Maillard and published by IMCP. This book was released on 2015-04-17 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effective Date of IFRS 15 written by and published by . This book was released on 2015 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Images of Canadianness written by Leen D'Haenens and published by University of Ottawa Press. This book was released on 1998 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Images of Canadianness offers backgrounds and explanations for a series of relevant--if relatively new--features of Canada, from political, cultural, and economic angles. Each of its four sections contains articles written by Canadian and European experts that offer original perspectives on a variety of issues: voting patterns in English-speaking Canada and Quebec; the vitality of French-language communities outside Quebec; the Belgian and Dutch immigration waves to Canada and the resulting Dutch-language immigrant press; major transitions taking place in Nunavut; the media as a tool for self-government for Canada's First Peoples; attempts by Canadian Indians to negotiate their position in society; the Canada-US relationship; Canada's trade with the EU; and Canada's cultural policy in the light of the information highway.
Download or read book NORMAS DE INFORMACI N FINANCIERA written by C.P. José Quevedo Ramírez and published by Ediciones Fiscales ISEF. This book was released on with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este título NORMAS DE INFORMACIÓN FINANCIERA (NIF) nos presenta una forma sencilla de interpretar y conocer el marco conceptual de las NIF vigentes en México desde 2006. También proporciona una visión integral de la reexpresión de los Estados Financieros. Es una herramienta indispensable para todo participante del proceso contable, preparadores y usuarios de la información financiera que deba ser acorde con el marco conceptual de las NIF y para los interesados en adquirir los conocimientos prácticos para efectuar la reexpresión de estados financieros. INTRODUCCION ABREVIATURAS CAPITULO I. EL PROCESO CONTABLE 1. La calidad en la información 2. Decisiones de negocios 3. La información financiera 4. La información financiera y sus usuarios 5. Las necesidades de los usuarios de la información que surge del proceso contable 6. Estados financieros básicos 7. Los estados financieros básicos y las decisiones de negocios 7.1. Estado de situación financiera o balance general 7.2. Estado de resultados integral o estado de actividades 7.3. Estado de cambios en el capital contable 7.4. Estado de flujos de efectivo 8. Relación entre los estados financieros 9. Estructura para la generación de información financiera 10. ¿Qué son las NIF? CAPITULO II. LOS POSTULADOS BASICOS 1. Postulados básicos 2. Estructura de las normas de información financiera mexicanas 2.1. Postulados básicos 2.2. Ejemplos de aplicación de los postulados básicos 3. Características cualitativas de los estados financieros 3.1. Ejemplos de aplicación de las características cualitativas de los estados financieros 3.2. Conceptos básicos de los estados financieros 3.3. Conclusión respecto al adecuado manejo de conceptos 3.4. Ejemplos de aplicación de las características cualitativas de los estados financieros 4. Estados financieros, presentación y revelación 5. Notas a los estados financieros consolidados CAPITULO III. LOS EFECTOS DE LA INFLACION 1. La inflación 2. Consecuencias de la inflación 2.1. Cuantificación de la inflación 2.2. Porcentajes de inflación 3. NIF B-10 efectos de la inflación 4. Antecedentes 5. Evolución y transformación de la NIF B-10 6. NIF B-10 efectos de la inflación (Norma vigente desde 2008) 7. Alcance de la norma 8. Consideraciones generales de la NIF B-10 9. Normas de reexpresión (aplicable en un entorno inflacionario) 10. Método integral 11. Los efectos de la inflación en el contexto internacional 12. Partidas monetarias y no monetarias 13. Contrapartida de la actualización 14. Recomendaciones para considerar al reexpresar los estados financieros conforme a la NIF B-10 15. Actualización de las partidas no monetarias 15.1. Actualización de inventarios 15.2. Actualización de inmuebles, maquinaria y equipo y su depreciación 15.3. Actualización de la inversión en acciones 15.4. Actualización del capital contable 16. Resultado integral de financiamiento 17. Actualización de partidas del estado de resultados 18. Reglas de presentación y revelación 19. Otros aspectos a considerar de la NIF B-10 20. Resumen de la NIF B-10 CAPITULO IV. CASO PRÁCTICO Información para el caso práctico BIBLIOGRAFIA
Download or read book Manual contable en la implementaci n de las NIIF written by Edmundo Alberto Flórez S and published by Ecoe Ediciones. This book was released on 2014-01-01 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenta información esencial en el proceso de implementación de los Sistemas de Información Contable, SIC, para desarrollar los reportes necesarios de la contabilidad. EL libro está enmarcado en la normatividad internacional que propuso la integración de los reportes estandarizados para los usuarios acreedores, prestamistas e inversionistas actuales y potenciales, en el marco de la regulación de los estándares internacionales de información financiera, IFRS. Esta normatividad debe ser incluida en SIC, volviendo más robusto el proceso contable. El SIC debe desarrollar reportes a diferentes usuarios, tornándolo un sistema multiusuario. Esto podría afectar el nivel de uniformidad, confiabilidad y utilidad de la información, si no se realiza de manera ordenada, por lo que se propone hacerlo bajo un proyecto donde se instaure un documento maestro del proceso, reconocido como manual de procedimiento contable, regido por el gobierno corporativo institucional, que determine las políticas, bases y procedimientos a seguir para el cumplimiento de los diferentes informes y de la regulación local. Esta es una línea de acción práctica y conceptual, que brinda unas consideraciones apreciables de los resultados obtenidos en los procesos de implementación e investigación académica.
Download or read book NAFTA at 20 written by M. Angeles Villarreal and published by CreateSpace. This book was released on 2014-07-14 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The North American Free Trade Agreement (NAFTA) has been in effect since January 1, 1994. Signed by President George H.W. Bush on December 17, 1992, and approved by Congress on November 20, 1993, the NAFTA Implementation Act was signed into law by President William J. Clinton on December 8, 1993 (P.L. 103-182). NAFTA continues to be of interest to Congress because of the importance of Canada and Mexico as U.S. trading partners, and also because of the implications NAFTA has for U.S. trade policy. This report provides an overview of North American trade liberalization before NAFTA, an overview of NAFTA provisions, the economic effects of NAFTA, and policy considerations."--Introduction.
Download or read book The North American Free Trade Agreement NAFTA written by M. Villarreal and published by Createspace Independent Publishing Platform. This book was released on 2017-02-28 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Free Trade Agreement (NAFTA) entered into force on January 1, 1994. The agreement was signed by President George H. W. Bush on December 17, 1992, and approved by Congress on November 20, 1993. The NAFTA Implementation Act was signed into law by President William J. Clinton on December 8, 1993 (P.L. 103-182). The overall economic impact of NAFTA is difficult to measure since trade and investment trends are influenced by numerous other economic variables, such as economic growth, inflation, and currency fluctuations. The agreement likely accelerated and also locked in trade liberalization that was already taking place in Mexico, but many of these changes may have taken place without an agreement. Nevertheless, NAFTA is significant, because it was the most comprehensive free trade agreement (FTA) negotiated at the time and contained several groundbreaking provisions. A legacy of the agreement is that it has served as a template or model for the new generation of FTAs that the United States later negotiated, and it also served as a template for certain provisions in multilateral trade negotiations as part of the Uruguay Round. The 115th Congress faces numerous issues related to NAFTA and international trade. President Donald J. Trump has proposed renegotiating NAFTA, or possibly withdrawing from it. Congress may wish to consider the ramifications of renegotiating or withdrawing from NAFTA and how it may affect the U.S. economy and foreign relations with Mexico and Canada. It may also wish to examine the congressional role in a possible renegotiation, as well as the negotiating positions of Canada and Mexico. Mexico has stated that, if NAFTA is reopened, it may seek to broaden negotiations to include security, counter-narcotics, and transmigration issues. Mexico has also indicated that it may choose to withdraw from the agreement if the negotiations are not favorable to the country. Congress may also wish to address issues related to the U.S. withdrawal from the proposed Trans-Pacific Partnership (TPP) free trade agreement among the United States, Canada, Mexico, and 9 other countries. Some observers contend that the withdrawal from TPP could damage U.S. competitiveness and economic leadership in the region, while others see the withdrawal as a way to prevent lower cost imports and potential job losses. Key provisions in TPP may also be addressed in 'modernizing' or renegotiating NAFTA, a more than two decade-old FTA. NAFTA was controversial when first proposed, mostly because it was the first FTA involving two wealthy, developed countries and a developing country. The political debate surrounding the agreement was divisive with proponents arguing that the agreement would help generate thousands of jobs and reduce income disparity in the region, while opponents warned that the agreement would cause huge job losses in the United States as companies moved production to Mexico to lower costs. In reality, NAFTA did not cause the huge job losses feared by the critics or the large economic gains predicted by supporters. The net overall effect of NAFTA on the U.S. economy appears to have been relatively modest, primarily because trade with Canada and Mexico accounts for a small percentage of U.S. GDP. However, there were worker and firm adjustment costs as the three countries adjusted to more open trade and investment. The rising number of bilateral and regional trade agreements throughout the world and the rising presence of China in Latin America could have implications for U.S. trade policy with its NAFTA partners. Some proponents of open and rules-based trade contend that maintaining NAFTA or deepening economic relations with Canada and Mexico will help promote a common trade agenda with shared values and generate economic growth. Some opponents argue that the agreement has caused worker displacement.
Download or read book Capital for the Future written by The World Bank and published by World Bank Publications. This book was released on 2013-05-16 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gradual acceleration of growth in developing countries is a defining feature of the past two decades. This acceleration came with major shifts in patterns of investment, saving, and capital flows. This second volume in the Global Development Horizons series analyzes these shifts and explores how they may evolve through 2030. Average domestic saving in developing countries stood at 34 percent of their GDP in 2010, up from 24 percent in 1990, while their investment was around 33 percent of their GDP in 2012, up from 26 percent. These trends in saving and investment, along with higher growth rates in developing countries, have resulted in developing countries’ share of global savings now standing at 46 percent, nearly double the level of the 1990s. The presence of developing countries on the global stage will continue to expand over the next two decades. Analysis in this report projects that by 2030, China will account for 30 percent of global investment activity, far and away the largest share of any single country, while India and Brazil (at 7 percent and 3 percent) will account for shares comparable to those of the United States and Japan (11 percent and 5 percent). The complex interaction among aging, growth, and financial deepening can be expected to result in a world where developing countries will contribute 62 of every 100 dollars of world saving in 2030, up from 45 dollars in 2010, and where they account for between $6.2 trillion and $13 trillion of global gross capital flows, rising from $1.3 trillion in 2010. Trends in investment, saving, and capital flows through 2030 will affect economic conditions from the household level to the global macroeconomic level, with implications not only for national policy makers but also for international institutions and policy coordination. Policymakers preparing for this change will benefit from a better understanding of the unfolding dynamics of global capital and wealth in the future. This book is accompanied by a website, http://www.worldbank.org/CapitalForTheFuture, that includes a host of related electronic resources: data sets underlying the two main scenarios presented in the report, background papers, technical appendixes, interactive widgets with variations to some of the assumptions used in the projections, and related audio and video resources.
Download or read book Normas de Informaci n Financiera 2018 written by Consejo Mexicano de Normas de Información Financiera and published by IMCP. This book was released on 2018-02-26 with total page 2755 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book LAS NIF S APLICACI N PR CTICA EN LA INFORMACI N FINANCIERA written by Dr. Juan Benítez Guadarrama and published by Ediciones Fiscales ISEF. This book was released on 2018 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: En este libro: LAS NIF´S, encontrará información normativa financiera sobre aspectos relevantes de los estados financieros básicos, además incluye ejercicios prácticos para aplicar los conocimientos adquiridos y así poder estructurarlos. CONTENIDO HOJA DE INSTRUCCIONES INTRODUCCION CAPITULO I. NORMATIVIDAD DE LA INFORMACION FINANCIERA 1. Normas de información financiera 2. Información financiera 3. Objetivo 4. Características 5. Importancia 6. Usuarios de la información financiera CAPITULO II. ESTADO DE SITUACION FINANCIERA 1. Definición 2. Objetivos 3. Importancia 4. Normas de presentación 5. Normas de revelación 6. Ejercicios CAPITULO III. DEL ESTADO DE RESULTADOS 1. Definición 2. Objetivo 3. Características 4. Importancia 5. Normas de presentación 6. Estructura 7. Ejercicios CAPITULO IV. ESTADO DE FLUJO DE EFECTIVO 1. Definición 2. Objetivo 3. Características 4. Importancia 5. Normas de presentación 6. Estructura 7. Normas de revelación 8. Ejercicios CAPITULO V. ESTADO DE VARIACIONES EN EL CAPITAL CONTABLE 1. Definición 2. Objetivo 3. Características 4. Importancia 5. Normas de presentación 6. Estructura 7. Ejercicios CONCLUSIONES
Download or read book A Wicked War written by Amy S. Greenberg and published by Vintage. This book was released on 2013-08-13 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive history of the often forgotten U.S.-Mexican War paints an intimate portrait of the major players and their world—from Indian fights and Manifest Destiny, to secret military maneuvers, gunshot wounds, and political spin. “If one can read only a single book about the Mexican-American War, this is the one to read.” —The New York Review of Books Often overlooked, the U.S.-Mexican War featured false starts, atrocities, and daring back-channel negotiations as it divided the nation, paved the way for the Civil War a generation later, and launched the career of Abraham Lincoln. Amy S. Greenberg’s skilled storytelling and rigorous scholarship bring this American war for empire to life with memorable characters, plotlines, and legacies. Along the way it captures a young Lincoln mismatching his clothes, the lasting influence of the Founding Fathers, the birth of the Daughters of the American Revolution, and America’s first national antiwar movement. A key chapter in the creation of the United States, it is the story of a burgeoning nation and an unforgettable conflict that has shaped American history.
Download or read book Canada U S Relations written by Carl Ek and published by New York : Novinka Books. This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1980's, the United States and Canada generally enjoyed very close relations. The early 1990's brought new governments to Ottawa and Washington and although Canada's Liberal Party ran-and won-on a platform that emphasised its intentions to act more independently of the Unites Sates, relations between the two countries have continued to be excellent. The two North American countries continue to co-operate extensively in international security and political issues, both bilaterally and through numerous international organisations. Canada's foreign and defence policies are usually in harmony with those of the United States. Areas of contention are relatively few, but sometimes sharp, as have been the case in the policy towards Cuba. Since September 11, the United States and Canada have co-operated extensively on efforts to combat terrorism. This book provides an overview of Canada's political scene, its economic conditions and its recent security and foreign policy.
Download or read book Normas de Informaci n Financiera NIF 2017 written by Consejo Mexicano de Normas de Información Financiera IMCP and published by IMCP. This book was released on 2017-02-13 with total page 2270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta edición incluye nueva normatividad: NIF B-17, Determinación del valor razonable. NIF C-10, Instrumentos financieros derivados y relaciones de cobertura. ONIF 3, Sinopsis de la normativa sobre instrumentos financieros. Mejoras a las Normas de Información Financiera 2017.
Download or read book Normas de Informaci n Financiera NIF 2019 written by Felipe Pérez Cervantes and published by IMCP. This book was released on 2019-03-20 with total page 2768 pages. Available in PDF, EPUB and Kindle. Book excerpt: Incluye boletines y circulares de la Comisión de Principios de Contabilidad del IMCP Esta edición incluye nueva normatividad: - NIF B-11, Disposición de activos de larga duración y operaciones discontinuadas. - NIF E-1, Actividades agropecuarias. - Mejoras a las Normas de Información Financiera 2019.
Download or read book An lisis financiero y de gesti n written by Rodrigo Estupiñán Gaitán and published by Ecoe Ediciones. This book was released on 2020-04-01 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: Los estados financieros proporcionan gran parte de la información que necesitan los usuarios para tomar decisiones económicas determinantes acerca de las empresas. Este libro presenta un análisis completo y actualizado de las bases y estructura del proceso de la contabilidad y los estados financieros de una organización, así como la relación de los controles internos, los riesgos, su interpretación y coordinación en aspectos cualitativos dentro del control y análisis de gestión en general. En la primera parte se analiza la interrelación de la empresa, su control y la información financiera contable; la segunda maneja la interpretación, análisis y diagnóstico de los estados financieros básicos; la tercera desarrolla la determinación de los niveles de eficiencia en la gestión empresarial; la cuarta evalúa el control de gestión en general, asegurando que las operaciones y toma de decisiones se hagan dentro del proceso administrativo propuesto; por último, la quinta parte expone el manejo de los flujos de fondo o de efectivo.
Download or read book S ntesis y comentarios de las NIF written by Carmen Karina Tapia Iturriaga and published by IMCP. This book was released on 2017-06-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: La obra está dirigida a todo aquel interesado en comprender, de manera sencilla, la estructura de las Normas de Información Financiera (NIF), debido a que su contenido claro y asequible sirve como texto de consulta rápida para orientar al lector o para invitarlo a profundizar en el conocimiento de las NIF. Así, estudiantes, profesores, profesionistas, investigadores y público en general encontrarán en este libro una guía práctica que será de gran ayuda en la comprensión de las normas. Esta décima edición presenta una síntesis y algunos comentarios de las NIF emitidas en 2017 por el CINIF: la NIF B-17, Determinación del valor razonable; la NIF C-10, Instrumentos financieros derivados y relaciones de cobertura y la ONIF 3, Sinopsis de la normativa sobre instrumentos financieros, así como las Mejoras a las NIF 2017. Por lo anterior, Síntesis y comentarios de las NIF 2017 se convertirá en una herramienta de comprensión, entendimiento y guía para aplicar la norma contable en México.
Download or read book Manual contable NIIF written by Carlos Filgueira and published by Ediciones Universidad Alberto Hurtado. This book was released on 2017 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: El autor de la presente obra, ha desarrollado una línea profesional que quiere compartir con las personas que se interesen profesionalmente o académicamente en el desarrollo, comprensión y aplicación de las Normas Internacionales de Información Financiera. La obra considera un apartado innovador, al presentar una comprensión por parte de los usuarios de la información contable, de cómo proceder correctamente ante la clasificación de la información de la empresa, para no afectar desde la aplicación de las NIIF en la razonabilidad de los estados financieros y estos sean un reflejo real de la posición de la empresa ante los usuarios de sus estados financieros.
