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PRESENTACIÓN DE ESTADOS FINANCIEROS
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To name your story, you have to think about the overall message and what you want your audience to understand from the story. Also, make it relevant and easy to remember.
The ending of a story is essential. We all know that if the ending is weak, what happened before loses its importance. So make it unpredictable, but fair. A resolved ending answers all the questions and ties up any loose threads from the plot.
Estado de flujos de efectivo
Estado de cambios en el patrimonio
Periodo contable hasta la fecha, junto con un estado comparativo del mismo periodo de tiempo referido al periodo contable anual precedente
Estado de resultado del periodo y otro resultado integral
Periodo intermedio presente y el acumulado para el periodo contable corriente hasta la fecha
Estado de situación financiera
Al final del periodo intermedio corriente y un estado comparativo al final del periodo contable anterior
Transacciones con partes relacionadas
Correcciones de errores de periodos anteriores
Cancelaciones de pagos por litigios
Add other properties of the character.
Adquisición y disposiciones de elementos de propiedades, planta y equipo
Reversión de cualquier provisión por costos de reestructuración
Rebaja del importe en libros de los inventarios hasta su valor neto realizable y su reversión de la corrección
Notas explicativas seleccionadas
Estado de flujos de efectivo condensado
Estado de cambios en el patrimonio condensado
Estado condensado o estados condensados del resultado del periodo y otro resultado integral
Estado de situación financiera condensado
This is the closure section of the story.
See examples of possible outcomes below:
Try answering these questions in order for you to come up with a closure:
- Have all problems been solved?
- Is it clear what happens with all your characters in the story?
- Has the challenged transformed your main character?
- How do the characters feel in the end?
Try answering these questions to come up with a closure:
- Have all the problems been solved?
- Is there a clear picture of what happens with each character in the story?
- Has the challenge transformed your main character?
- How do the characters feel in the end?
This is the moment when the main character surpasses the last obstacle and finally faces their greatest challenge.
The climax usually follows one of these patterns:
Type in your answer.
The middle of the story is where you add layers of complications that will lead to the end. Reveal more about the character's journey. Did their personality go through changes? How did they overcome the challenges? And as you build up the story’s central conflict, make it more personal to that character. Also, from the middle act, you have to lead into the final act.
Conversión de deuda en patrimonio
Compra de una entidad mediante una ampliación de capital
Clasificados
A menos que puedan ser específicamente asociados
Perteneciente
There wouldn't be any tension and excitement in your story if there weren't any obstacles in your character's way.
Método indirecto
Se comienza presentando
Pérdidas
Ganancias
Términos netos
Método directo
Se presentan por separado las categorías
Pagos
Cobros
Términos brutos
Producen cambios en el tamaño y composición de los capitales propios y préstamos.
Pagos a propietarios por adquirir las acciones de la entidad
Reembolsos en efectivo de fondos tomados en préstamo
Cobros procedentes dela emisión de acciones
Adquisición y disposición de activos a largo plazo
Pagos por la adquisición de instrumentos de pasivo
Cobros por ventas de propiedad planta y equipo
Pagos por la adquisición de propiedad planta y equipo
Constituyen la principal fuente de ingresos
Ejemplos
Pago a proveedores por suministro de bienes y servicios
Cobros de regalías, cuotas, comisiones
Cobros de ventas de bienes y prestación de servicios
Your character(s) need(s) motivation in order to solve the challenge(s).
Secondary characters might also have motives that lead them to cross paths with the main character or which might trigger them to help the main character.
Cumplir compromisos de pago
Corto Plazo
Why does your character need to confront this challenge? What does he/she expect to accomplish by solving it?
See a few examples:
Convertibles en importes de efectivo
Each story has a main character and that character usually needs to solve a problem or challenge. The character's challenge is the one that creates tension throughout the story.
Type in any other challenges which other characters in the story need to face.
La capacidad para afectar a los importes y fechas de los flujos de efectivo
Su estructura financiera
De activos netos
In the beginning of the story (or the exposition), you will need to introduce the setting and characters. You might also want to introduce the main conflict. This part of the story is important because it gives the reader necessary background information and maybe even a first insight into a character’s personality.
The setting (time & place) of a story can change throughout the plot.
Sensory details include sight, sound, touch, smell, and taste. These details are important because they create depth in your setting.
See a few examples below:
Grado de redondeo
Moneda de presentación
Fecha de cierre
Si pertenecen a una entidad individual o a un grupo de entidades;
Nombre de la entidad
The weather is an important element in your story because it can highly influence the ambiance and the mood of the characters.
Información comparativa
Al periodo anterior
Frecuencia de la información
Al menos anualmente
Materialidad
Significatividad de partidas
Base contable de acumulación
Partidas de activos, pasivos, patrimonio, ingresos y gastos
Hipótesis de negocio en marcha
Decide if you want to include an element of nature in your story. For example, a rainbow can be a very nice choice for a happy ending. The mist in a story can represent mystery and secrets. A thunder can appear in the background at the moment when the 'bad guy' of the story makes its appearance, etc.
Evaluar la capacidad para continuar en funcionamiento
Presentación razonable y cumplimiento de las NIIF
Does your story include catastrophic weather? See a few suggestions below or add your own:
- hurricane, earthquake, storm, etc
La situación y rendimiento financiero, flujos de efectivo
The time of the story can also change. It can describe the event of a single day or can include an entire year's plot. Anyway, don't forget to mention it.
Notas
Estado de flujos de efectivo del periodo
Estado de cambios en el patrimonio del periodo
Estado del resultado y otro resultado integral del periodo
Estado de situación financiera al final del periodo
Your story can take place wherever your imagination will take you to.
For example: in an elevator, in an enchanted forest, etc. Don't forget to give details of the environment each time the setting changes, otherwise, the story can be confusing. Also, mention the seasons as each of them has unique weather and events.
Gastos
Ingresos
Patrimonio
Pasivos
Activos
Characters are essential to a good story. Usually, the protagonist(s) is/are the most affected by the plot. Introduce a character by focusing on their actions, interests, and occupation, as the physical appearance doesn't make a difference in most cases.
Type in the name of your character.
Flujos de efectivo
Add other qualities/attributes of the character.
Redimiento financiero
Which traits best describe the character's personality? Choose more if necessary:
Situación financiera
Choose the type of your chacter:
