MARCO CONCEPTUAL DE LA INFORMACIÒN FINANCIERA

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DERECHO OBJETIVO Y SUBJETIVO

luonut Andrea LOZANO

Experimentos y resultados de Hawthorne en la Teoria de las Relaciones Humanas

luonut Sergio Felipe MARTINEZ PEREZ

GENERALIDADES DEL ANÁLISIS FINANCIERO

luonut Dayana Cervantes

clasificacion de documentos

luonut karen leiton

MARCO CONCEPTUAL DE LA INFORMACIÒN FINANCIERA

Conflict is present everywhere in the world around us. We experience conflict on a daily basis, and it can be minor or major.

Conflict in a story is a struggle between opposing forces. Characters must act to confront those forces and there is where conflict is born. If there is nothing to overcome, there is no story. Conflict in a story creates and drives the plot forward.

Sistema coherente de objetivos y fundamentos interrelacionados que establece la naturaleza, función y las limitaciones de la información financiera.

Utilidad o perdida.

Balance general

Desglosa los cambios en la situación financiera de un periodo a otro incluye entradas y salidas para determinar el cambio en esta partida.

4. Elementos básicos de los estados financieros.

In this type of conflict, a character must take on society itself, and not a single person. The character stands at odds with societal norms and realizes the necessity to work against these norms. This is an external conflict.

Activo, pasivo, capital, ingreso y gasto.

Give examples of man versus society conflict in a literary work.

5. Normas de reconocimiento y valuación.

This situation results from a protagonist working against what has been foretold for that person. While this conflict was more prevalent in stories where gods could control fate, such as in ancient Greek dramas, there are still examples of this type of conflict in more contemporary literature.

Cuantificación monetaria de los efectos de las operaciones del patrimonio contable.

Since in real life we can't say that such examples of man versus supernatural, there are some superstitions that can influence a person's life.

Give examples of these superstitions.

Salida:Se obtiene por el uso o la disposición de un activo o liquidación de un pasivo.

Entrada: Se obtiene mediante el valor de adquisición

Criterios señalados

Give examples of man versus fate conflict in a literary work.

Provenga, satisfaga, cuantificable, acuerdos, probable y que contribuya.

6. Normas de presentación, revelación y aplicación supletoria.

A more contemporary type of conflict, this situation results from humans involved in a struggle with man-made machines. This is an external conflict.

Presentacion y revelacion

As this conflict is more science fiction based, in real life we can't find such examples.

However, as technology became a big part of our lives there are some situations that man made machines affects our lives.

Find such examples.

Generar criterios generales cuando se presentan y revelan estados financieros

Normas particulares.

Give examples of man versus machine conflict in a literary work.

Valuación y presentación de cada partida comprendida en los estados financieros.

Fuente: Elaboración propia a partir de haber tomado información del 2 capitulo (Marco conceptual de la información financiera de contabilidad)

Elementos complementarios

Notas a los estados financieros y dictamen del auditor independiente.

Estado de cambios en el capital contable

Desglosa cuentas que han generado variaciones en el capital contable.

3.Postulados básicos

This conflict develops from a protagonist’s inner struggles and may depend on a character trying to decide between good and evil or overcoming self-doubt. This conflict has both internal and external aspects, as obstacles outside the protagonist's force them to deal with inner issues.

Establecen las bases para cuantificar las operaciones y su presentación.

Give examples of man versus self conflict in the real world.

Devengación contable, asociación de gastos y gastos con ingresos, valuación, dualidad económica y consistencia.

Identifican el ente económico.

Give examples of man versus self conflict in a literary work.

Sustancia económica, entidad económica y negocio en marcha.

2. Características cualitativas de los estados financieros.

In this type of conflict, a character is tormented by natural forces such as storms or animals. This is also an external conflict.

Oportunidad, y relaciòn costo- beneficio.

Give examples of man versus nature conflict in the real world.

Utilidad

Give examples of man versus nature conflict in a literary work.

Contabilidad, relevancia, comprensilidad y comparabilidad.

1.Necesidades de los usuarios y objetivos de los estados financieros.

A situation in which two characters have opposing desires or interests. The typical scenario is a conflict between the protagonist and antagonist. This is an external conflict.

Accionistas, patrocinadores, órganos corporativos de y vigilancia internos o externos, administradores, proveedores, acreedores, empleados, clientes -beneficiarios, unidades gubernamentales, contribuyentes de impuesto, organismos reguladores y otros usuariso.

Give examples of man versus man conflict in a literary work.