NOTAS A LOS ESTADOS FINANCIEROS Y REVELACIONES

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CLASIFICACIÓN Y CARACTERISTICAS DE LAS CUENTAS DE BALANCE

af KELLY CHAVEZ

Crecimiento y desarrollo ecónomico

af Sergio Roballo Fuentes

¿QUÉ ES SELECCIÓN Y ADQUISICIÓN?

af Nicol Sepulveda Florez

NORMAS DE BIOSEGURIDAD EN LA FISIOTERAPIA

af Carol Rodriguez

NOTAS A LOS ESTADOS FINANCIEROS Y REVELACIONES

In linguistics, syntax is the set of rules, principles, and processes that govern the structure of sentences in a given language, usually including word order.

Respecto del uso de estimaciones en los estados financieros una entidad debe revelar información en relación con la naturaleza de los supuestos utilizados, las incertidumbres generadas en la estimación de partidas en los estados financieros, la sensibilidad del importe en libros a los métodos y estimaciones implícitas en su cálculo (incluye las razones de tal sensibilidad), las resolución esperada de las incertidumbres, tales como consecuencias razonablemente posibles dentro del año próximo.

A compound sentence is a sentence that has at least two independent clauses joined by a comma, semicolon or conjunction. An independent clause is a clause that has a subject and verb and forms a complete thought.

Examples:

Create your own compound sentences, using the coordinators above.

Tim is tired, yet he's driving.

Coordinators you can use to join independent clauses:

When independent clauses are joined with coordinators (also called coordinating conjunctions), commas and semicolons, they do more than just join the clauses. They add meaning and flow to your writing.

So

Yet

Or

But

Nor

And

For

Estructura de las notas a los estados financieros bajo NIIF.

A complex sentence is a sentence that contains an independent clause and one or more dependent clauses.

An independent clause can stand alone as a sentence, but a dependent clause even though it has a subject and a verb cannot stand alone.

Información relevante para comprender la información financiera presentada

Attributive clauses serve as an attribute to a noun (pronoun) in the main clause. This noun or pronoun is called the antecedent of the clause.

He went to the next house, which stood in a small garden.

Revelación de información no financiera, como los objetivos y políticas de gestión de riesgo financiero

An adverbial clause is a group of two or more words that function as an adverb in a sentence.

We couldn't park anywhere near the park.

Pasivos contingentes y compromisos contractuales no reconocidos

An appositive clause follows another noun or noun phrase in apposition to it; that is, it provides information that further identifies or defines it.

Chopin, a Polish composer, was one of the most celebrated pianists of his day.

Una declaración de cumplimiento con las NIIF[1]

The subject clause is a dependent clause that acts as a subject.

We like the person who teaches us German.

Información con relación a las políticas contables significativas utilizadas por la entidad (resumen)

A predicative clause may be introduced by conjunctions - that, whether, whether... or, as, as if, as though, because, lest, the way - or connectives.

The latter may be conjunctive pronouns - who, whoever, what, whatever, which - or conjunctive adverbs - where, wherever, when, whenever, how, why.

The question is whether we can manage without him.

Información acerca de las bases para la preparación de los Estados Financieros.

The object clause is a phrase on which a verb performs an action. It falls at the end of a sentence, and is governed by a verb or a preposition.

We didn’t realize she was so ill.

Estimaciones

La estimación de las devoluciones de ventas que se reciben con posterioridad al cierre del periodo.

See the example below and try to create your own simple sentences.


Tim is driving the red car.

La probabilidad de ocurrencia y el importe de los pasivos indeterminados o contingentes.

See the example below and try to create your own simple sentences.


Tim is driving the car with his mother.

Las hipótesis empleadas para el cálculo del valor razonable de los instrumentos financieros.

See the example below and try to create your own simple sentences.


Tim is the driver.

La vida útil de los activos materiales e intangibles.

See the example below and try to create your own simple sentences.


Tim drives the car.

La valoración de los activos y fondos de comercio para determinar la existencia pérdidas por deterioro de los mismos.

See the example below and try to create your own simple sentences.

Tim drives.

Bases de medición utilizadas por la entidad

mporte recuperable, cuando el activo se encuentra deteriorado de conformidad con lo establecido en la NIC 36- deterioro de valor de los activos

The attribute is defined as a quality or characteristic of a person, place or thing.

Valor razonable, para el uso en la medición de algunos instrumentos financieros, en la medición de propiedades de inversión, entre otros.

The predicative is defined as an adjective or noun forming or contained in the predicate.

Its main trait is that it serves to express a property that is assigned to a 'subject'.

For e.g.: The dog is old.

Valor neto realizable, para efectos de valorar el inventario al compararse con su importe en libros.

Traditional grammar defines the object in a sentence as the entity that is acted upon by the subject.

Indirect object

The indirect object identifies the person/thing for whom/which the action of the verb is performed.

The indirect object is usually a person or a thing.

Direct object

The direct object is the receiver of the action mentioned in the sentence.

Costo de reposición

The predicate of a sentence is the part that modifies the subject in some way. Because the subject is the person, place, or thing that a sentence is about, the predicate must contain a verb explaining what the subject does and can also include a modifier.

Costo histórico conforme lo establecido para inventarios, propiedad, planta y equipo, entre otros.

The subject of a sentence is the person, place, thing, or idea that is doing or being something. You can find the subject of a sentence if you can find the verb.

Ask the question, 'Who or what 'verbs' or 'verbed'?' and the answer to that question is the subject.

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