Categorie: Tutti - veracidad - objetividad - confiabilidad - comparabilidad

da Fernanda Villegas Macias mancano 4 anni

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CARACTERÍSTICAS CUALITATIVAS DE LA INFORMACIÓN FINANCIERA NIF A-4

La información financiera debe ser confiable, reflejando fielmente las transacciones y eventos sucedidos, y debe ser presentada de manera imparcial y objetiva. Es fundamental que esta información sea verificable, permitiendo su validación y comprobación por parte de los usuarios.

CARACTERÍSTICAS CUALITATIVAS  DE LA INFORMACIÓN FINANCIERA NIF A-4

CARACTERÍSTICAS CUALITATIVAS DE LA INFORMACIÓN FINANCIERA NIF A-4

The first division between continents was made by ancient Greek navigators, who named them 'landmass, terra firma'.

Generally classified by convention rather than any strict criteria, nowadays seven regions are regarded as continents from a geopolitical point of view.

UTILIDAD DE LA INFORMACIÓN FINANCIERA

Antarctica is not only the coldest place on Earth but also the highest, driest, windiest and emptiest, completely covered with ice.

75% of the world's ice and 70% of the Earth's fresh water is located here.

Summer months of December to February give 24 hours of light, while the winter months of late March to late September are pitch dark the whole day.

There are no permanent inhabitants, except for scientists maintaining research stations in Antarctica.

Caracteristicas Secundarias: que son las caracteristicas asociadas a cada una de estas.

There is plenty of animal life in Antarctica. It is a continent of extreme conditions but a range of well-adapted animals thrive here at various times of the year.

Name at least 5 of these animals.

Características primarias de la Información Financiera:CONFIABILIDAD,LA RELEVANCIA,LA COMPRENSIBILIDAD,LA COMPARABILIDAD.

Antarctica sees half a year of light and half a year of complete darkness.
Write down which months give 24 hours of light, and which are the ones that give pitch darkness the whole day.

All day dark
All day light
La utilidad como característica fundamental de la Información Financiera es la cualidad de adecuarse a las necesidades comunes del usuario general

The coldest natural temperature ever recorded on Earth was recorded here.

Write it down.

Answer

Alcanze

You can find on this continent:

Las disposiciones de esta Norma de Información Financiera son aplicables para todas las entidades que emitan estados financieros.

There are 12 countries that make up South America.

Name as many of you can! Don't forget about their capitals.

-RESTRICCIONES A LAS CARACTERÍSTICAS CUALITATIVAS:Surgen así los conceptos de oportunidad la relación entre costo,beneficios y equilibrio entre las características cualitativas.

Australia is the world's smallest continent and is also known as an 'island continent' as it is surrounded by water on all sides.
It includes 14 countries and it is the least populated continent.

Its name comes from the Latin word 'australis' meaning 'southern' because it lies entirely on the south of the equator.

-EQUILIBRIO ENTRE CARACTERÍSTICAS CUALITATIVAS:En la practica es necesario obtener un equilibrio apropiado entre la caracteristicas cualitativas con el objeto de estado financiero.

The largest coral reef can be found here.
Name this coral reef, add its length and mention what type of coral is it.

Type
Length
+RELACION ENTRE COSTO Y BENEFICIO:La informacion es util para el proceso de toma de desiciones,pero al mismo tiempo su obtencion origina un costo

Out of 14, how many countries you can name?

How about these countries' capitals?

Fiji - Suva

Establecer las características cualitativas que debe reunir la información contenida para los estados financieros para satisfacer apropiadamente las necesidades comunes de los usuarios generales.

The world's largest freshwater lake by surface area and the third-largest freshwater lake by volume can be found here. It provides a route for the transportation of iron ore, as well as grain and other mined and manufactured materials.

Large cargo vessels called lake freighters, as well as smaller ocean-going freighters, transport these commodities across this lake.

Name this lake.

+COMPRENSIBILIDAD:Cualidad esencial de la información proporcionada en los estados financieros y que facilite su entendimiento a los usuarios generales.

Of the seven continents of the world, Africa is the second largest.

Africa comprises 54 countries and it is the hottest continent.

The equator passes through the middle of Africa and it receives direct sunlight throughout the year.

The world gets 66% of its chocolate, 50% of the gold and 95% of the diamonds from Africa.

+COMPARABILIDAD:Para que la infromacion financiera sea comparable debe permitir a los usuarios generales identificar y analizar diferencias y similitudes con la informacion de la misma entidad y la de otras entidades.

Out of 54, how many countries you can name?

How about these countries' capitals?

Morocco - Rabat

+RELEVANCIA:Cuando influye en la toma de decisiones económicas de quienes la utilizan

Asia is the world's largest continent of the seven continents in size, as it covers one-third of the earth's surface.

It includes 50 countries, and it is the most populated continent, 60% of the total population of the Earth lives here.

+ATENCIÓN A LOS ASPECTOS CUALITATIVOS:Debe evaluarse en términos cualitativos atendiendo a la importancia que determina el hecho.-Situacion de carácter no usual,-Influye en la determinación de los resultados,-No afecta en el momento pero así al futuro,-operaciones con partes relacionadas,-trasciende debido a su naturaleza.

What are the major animals found in Asia?

Name at least 4 of these animals.

Name
+ATENCIÓN A ASPECTOS CUANTITATIVOS:Resulta fundamental seleccionar las bases adecuadas para llevar acabo las evaluaciones.-Guarda una partida en los estados financieros en conjunto en el rubro que debería formar parte.-Proporción que guarda una partida con otra partidas relacionadas.-Considerar el efecto en los estados financieros no representa una proporción sustancial

The only man-made structure that can be seen from space is located here.

Name this construction and add other facts about it.

Facts
+IMPORTANCIA RELATIVA:La información tiene importancia relativa si existe el riesgo de que se representacion erronea afecte ala percepción de los usuarios generales en relación a su toma de decisiones.

Asia houses the highest point on earth.
Name this summit and write down how tall it is.

Height
+POSIBILIDAD DE PREDICCION Y CONFIRMACIÓN:Debe contener elementos suficientes para coayudar a los usuarios generaales a realizar predicciones y servir para confirmar las predicciones.

Name as many as you can out of the 48 countries located in Asia.

Write down the capitals too.

Japan - Tokyo

+CONFIABILIDAD:La información financiera posee esta cualidad cuando su contenido es congruente con las transacciones,transformaciones internas,eventos sucedidos y el usuario general para la toma de decisiones.

Europe is separated from Asia by the Ural mountains and the Caspian Sea.

It is surrounded by water on three sides: Mediterranean Sea in the south, Atlantic Ocean in the west, and the Arctic Ocean in the north.

Three-fourth of the world's potatoes grow in Europe.

+VERIFICABILIDAD:Debe poder comprobarse y validarse. +INFORMACIÓN SUFICIENTE:Debe incluir todas las operaciones que afectan económicamente en la sociedad.

Europe has many exceptional animals, birds, and reptiles with unique methods of staying and hunting.

Name at least 4 of them.

Name
+OBJETIVIDAD:Debe presentarse de manera imparcial,no deben ser influidos por juicios.

Europe is a large region, with several major rivers that connect its many countries. There are five primary rivers in Europe, and one of them flows through 10 countries, more than any other river in the world.

Name these rivers.

River's name
+REPRESENTATIVIDAD:Debe existir una concordancia entre su contenido y las transacciones.

Europe is one of the smallest continents, yet it is home to some of the largest mountain ranges.

About 20% of the total landmass of the continent is considered mountainous.

Name the 5 longest mountain ranges in Europe.

Mountains' name
+VERACIDAD:Debe reflejar transacciones,transformaciones y otos eventos realmente sucedidos

The most beautiful cities in the world can be found in Europe. History, architecture, arts, and famous cuisine is representative almost to each country.

Out of 51 countries how many you can name?
And how many capitals?

Country
Czech Republic - Prague