Implementación Práctica de las NIF a las IFRS 2013

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“Implementación Práctica de las NIF a las IFRS”

Convergencia de Información Financiera

Aunque a nivel mundial existe la obligatoriedad de una convergencia a nivel mundial a International Finance Report Standars (IFRS), las empresas americanas siguen para efectos locales usando

 

OBJETIVO:

Analizar de forma práctica, integral y estratégica las Normas Internacionales de Información Financiera (NIIF) aplicables a la valuación, presentación y revelación de diversas partidas en los estados financieros, tanto de las empresas controladoras que preparen información conforme a las NIIF (IFRS por sus siglas en inglés), mediante la aplicación de criterios en la consolidación, combinación y valuación de inversiones en acciones bajo el método de participación, como de empresas nacionales que coticen en mercados de valores en el extranjero y que requieran conciliar la información con base en NIIF. Lo anterior, identificando las diferencias existentes entre dichas normas y las Normas de Información Financiera (NIF) mexicanas.

BENEFICIOS

Con este curso, el participante podrá estar en condiciones de:

  • Preparar información financiera apegada a la normatividad internacional
  • Consolidar información con estados financieros que preparen información bajo la normatividad internacional.
  • Preparar información para cotizar en mercados de valores internacionales.
  • Conocer las principales diferencias entre la normatividad mexicana e internacional
  • Anticiparse de manera estratégica a los cambios contables, de registro y de proceso, necesarios para la convergencia con la norma internacional.
  • Determinar las opciones de valuación, presentación y revelación que más convengan a la organización dentro de las opciones que la normatividad internacional determina.
  • Contar con información que le permita tomar las mejores decisiones financieras
  • Valuar de una manera adecuada la administración financiera y la gestión de la organización.

* Curso impartido por consultores especializados con amplia experiencia en la aplicación de la normatividad.

 

CONTENIDO TEMÁTICO:

 

I. Introducción

i. Diferencias conceptuales importantes entre NIF y NIIF

ii. Marco conceptual

iii. Proceso de convergencia IASB – CINIF

iv. Criterios de supletoriedad y homologación

II. Adopción inicial de las NIIF (NIIF 1)

i. Balance general inicial

ii. Políticas contables

iii. Exención de la aplicación de ciertas NIIF

iv. ¿Aplicación retrospectiva?

v. Información para efectos comparativos

vi. Principales reglas de valuación, presentación y revelación a considerar

III. Normas relativas a estados financieros en general

i. NIC 1 Presentación de Estados

ii. NIC 7 Estados de Flujo de Efectivo

iii. NIC 8 Políticas Contables, Cambios en las Estimaciones Contables y Errores

iv. NIC 10 Hechos Ocurridos Después de la Fecha del Balance

v. NIC 27 Estados Financieros Consolidados y Separados

vi. NIC 28 Inversiones en Empresas Asociadas

vii. NIC 31 Participaciones en Negocios Conjuntos

viii. NIC 29 Información Financiera en Economías Hiperinflacionarias

ix. NIIF 8 Segmentos operativos

IV. Normas aplicables a partidas o conceptos específicos

i. NIC 2 Inventarios

ii. NIC 16 Propiedades, Planta y Equipo

iii. NIC 24 Informaciones a Revelar sobre Partes Relacionadas

iv. NIC 32 Instrumentos Financieros: Presentación e Información a Revelar

v. NIC 36 Deterioro del Valor de los Activos

vi. NIC 37 Provisiones, Activos Contingentes y Pasivos Contingentes

vii. NIC 38 Activos Intangibles

viii. NIC 39 Instrumentos Financieros: Reconocimiento y Medición

ix. NIC 40 Propiedades de Inversión

x. NIC 41 Agricultura

xi. NIIF 5 Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas

xii. NIIF 7 Instrumentos Financieros: Información a Revelar

V. Normas especiales de determinación de resultados

i. NIC 12 Impuesto a las Ganancias

ii. NIC 18 Ingresos Ordinarios

iii. NIC 17 Arrendamientos

iv. NIC 19 Beneficios a los Empleados

v. NIC 26 Contabilización e Información Financiera sobre Planes de Beneficio

por Retiro

vi. NIC 20 Contabilización de las Subvenciones del Gobierno e Información a

Revelar sobre Ayudas Gubernamentales

vii. NIC 21 Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera

viii. NIC 23 Costos por Intereses

ix. NIC 33 Ganancias por Acción

x. NIC 34 Información Financiera Intermedia

xi. NIIF 2 Pagos Basados en Acciones

xii. NIIF 3 Combinaciones de Empresas

VI. Normas para industrias especializadas

i. NIC 11 Contratos de Construcción

ii. NIC 41 Agricultura

iii. NIIF 4 Contratos de Seguros

iv. NIIF 6 Exploración y Evaluación de Recursos Minerales

VII. Interpretaciones a las Normas Internacionales de Información Financiera (IFRIC,

SIC)

VIII. Normatividad en proceso

VII. Conclusiones

 

DIRIGIDO A

 

Preparadores, reguladores, auditores, usuarios y demás interesados en la normatividad contable aplicable a los estados financieros preparados bajo normatividad internacional.

 

DURACIÓN Y CARACTERÍSTICAS

Duración: 50 hrs.

METODOLOGÍA

Nuestra metodología de enseñanza combina las siguientes técnicas:

 

  • Técnica expositiva, con uso de analogías y preguntas intercaladas,  apoyada con el uso de mapas mentales, con lo cual se logra una más clara, rápida y permanente comprensión del tema, debido a que se estimula de manera visual: la creatividad, la memoria y la capacidad de análisis y síntesis.
  • Aplicación del “método de caso”, que es un puente entre la teoría y la práctica, que permite al grupo elaborar análisis y emitir opiniones sobre alternativas de solución que acerca al participante a situaciones reales y concretas de aplicación de la norma, además que promueve al interés y la motivación por aprender,
  • Uso de videos y poyos multimedia, permite la variación del estímulo, permanencia de la atención, motiva al grupo, presenta situaciones desde una manera amplia y directa, y permite introducir un tema o reforzarlo.
  • Análisis de casos propios, lo que desarrolla la habilidad para el análisis, permite que el contenido sea más significativo para aprenderse y promueve la investigación sobre casos concretos de la organización.
  • Más clara, rápida y permanente comprensión de los conceptos, debido a que se estimula de manera visual: la creatividad, la memoria y la capacidad de análisis y síntesis
  • Permanencia de la atención y motivación de los participantes, gracias al uso de poyos multimedia.
Visto 244001 veces Modificado por última vez en Jueves, 02 Mayo 2013 08:04

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  • Enlace al Comentario RelveSlennylil Lunes, 16 Diciembre 2013 22:52 publicado por RelveSlennylil

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