null
US
Sign In
Sign Up for Free
Sign Up
We have detected that Javascript is not enabled in your browser. The dynamic nature of our site means that Javascript must be enabled to function properly. Please read our
terms and conditions
for more information.
Next up
Copy and Edit
You need to log in to complete this action!
Register for Free
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
More
Less
Created by
jjaparicior
almost 10 years ago
826
0
0
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)
Show full summary
Hide full summary
Want to create your own
Mind Maps
for
free
with GoConqr?
Learn more
.
Similar
A-Level Biology: Cell Division
cian.buckley+1
GCSE Computing - 4 - Representation of data in computer systems
lilymate
CITAÇÕES DE GRANDES FILÓSOFOS
miminoma
Types and Components of Computer Systems
Jess Peason
The Lymphatic System
james liew
Basic Korean Verbs
ASHISH AWALGAONKAR
GCSE AQA Physics 2 Circuits
Lilac Potato
Acids, Bases and Salts
asramanathan
1PR101 2.test - Část 15.
Nikola Truong
Specific topic 7.7 Timber (tools/equipment/processes)
T Andrews
AAHI_Card set 5 (Vital sign terminology)
Tafe Teachers SB
Browse Library