Contabilidad – normas de informacion financiera

1.5 NORMAS DE INFORMACIÓN FINANCIERA (NIF)

Normas de Información Financiera. Se refiere al conjunto de pronunciamientos
normativos, conceptuales y particulares, emitidos por el CINIF (ConsejoMexicano
para la Investigación y el Desarrollo de Normas de Información Financiera) o
transferidos al CINIF, que regulan la información contenida en los Estados
Financieros y sus notas en un lugar yfecha determinados, que son aceptados de
manera amplia y generalizada por todos los usuarios de la información financiera.

Las NIF se conforman de:
a) Las NIF y las Interpretaciones a las NIF(INIF) aprobadas por el Consejo
Emisor del CINIF y emitidas por el CINIF
b) Los Boletines emitidos por la Comisión de Principios de Contabilidad del
Instituto Mexicano de Contadores Públicos ytransferidos al CINIF el 31 de
Mayo de 2004, que no hayan sido modificados, sustituidos o derogados por
nuevas NIF y
c) Las Normas Internacionales de Información Financiera aplicables de
manerasupletoria.

Las NIF se conforman de 3 grandes apartados:
a) NIF conceptuales o Marco Conceptual
b) NIF particulares
c) Interpretaciones a las NIF o INIF

1.5.2 CONCEPTO DE INFORMACION FINANCIERA

Esel conjunto de datos los cuales se utilizan para conocer el patrimonio o los resultados de la operacion de algun negocio.

1.5.3 POSTULADOS BASICOS

• Sustancia económica debe prevalecer en ladelimitación y operación del
sistema de información contable, así como en el reconocimiento contable
de las transacciones, transformaciones internas y otros eventos, que
afectan económicamente a unaentidad.

• Entidad económica es aquella unidad identificable que realiza actividades
económicas, constituida por combinaciones de recursos humanos,
materiales y financieros (conjunto integrado deactividades económicas y
recursos), conducidos y administrados por un único centro de control que
toma decisiones encaminadas al cumplimiento de los fines específicos
para los que fue creada; la…

Related posts:

  1. Nif-normas de informacion financiera
  2. Nif resumen
  3. Usuarios de la informacion financiera
  4. Contabilidad financiera

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