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1314571
NIC - NIIF
Description
Mind Map on NIC - NIIF, created by jjaparicior on 19/09/2014.
Mind Map by
jjaparicior
, updated more than 1 year ago
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Created by
jjaparicior
about 10 years ago
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Resource summary
NIC - NIIF
NORMAS INTERNACIONALES DE CONTABILIDAD
28 NIC´S
NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA
13 NIIF
CLASIFICACIÓN DE LAS EMPRESAS
GRUPO 1
Grandes Empresas
Activos superiores a 30.000 SMMV
Cotizar en Bolsa
Rendir cuentas públicas
Importaciones - Exportaciones superiores al 50% de la operación
Matriz o Subsidiaria de empresa extranjera que aplica NIIF Plenas
Realiza negocio con empresa extranjera que aplica NIIF Plenas
Aplican NIIF Plenas
GRUPO 2
Medianas y pequeñas empresas (PYMES)
Activos superiores a 500 SMMV
Activos inferiores a 30.000 SMMV
Micro empresas con ingresos superiores a 6.000 SMMV
Aplican NIIF para PYMES
Norma compuesta por 35 secciones
GRUPO 3
Microempresas
Activos inferiores a 500 SMMV
Ingresos inferiores a 6.000 SMMV
Alternativa para Régimen Simplificado
Aplican NIIF Simplificadas
Junta de Normas Internacionales de Contabilidad (IASB)
Junta de Normas de Contabilidad Financiera (FASB)
Media attachments
Colombia-Logo-Fotolia (image/jpg)
images__1_ (image/jpg)
pymes.gif (image/gif)
microempresas-719436.JPG (image/JPG)
FASB-IFRS-logo1 (image/jpg)
iasb-logo (image/jpg)
noticias-imagen-174 (image/jpg)
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