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 223399 veces Modificado por última vez en Jueves, 02 Mayo 2013 08:04

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    Lv while stating term limits

    Both leaders of one's Legislature should start polishing their resumes.

    Assembly Speaker Fabian N DLos Angeles, and Senate President Pro Tem Don Perata, DOakland, has been number one beneficiaries of Proposition 93, the February ballot measure to loosen term limits by letting legislators to live approximately 12 years from house.

    Their actions and inactions have due to No on 93 folks the many material you need to defeat the termlimits measure. Those fantastic tv spots will likely be devastating. These are simply going to overwhelm numerous sound excellent attorney loosen term limits, that happen to be fitted with launched a revolvingdoor Legislature where members lack expertise, rely too heavily in the catering company and lobbyists for guidance and feel weak hands compulsion to think about the complex, longterm issues facing http://www.fairmitrewindows.co.uk/ nys.

    The excesses of Speaker Willie Brown were the flash points on the 1990 measure that limited legislators to 3 terms (six years) within the Assembly plus two terms (eight years) within the Senate. Under Proposition 93, a legislator moncler bambino can be on your 12 years, yet this could just be served 1 house.

    Expect the name Vuitton to loom large in February 2008.

    The life-threatening blow to Proposition 93 was delivered for the recent Chicago Times expose of N lavish spending from his $5.3 million of Fabian N campaign account. The reports portrayed a politician who traveled our planet in luxury in pursuit he claims of internet data recommended to moncler http://www.adsquares.co.uk/ jackets sale carry out people business in Sacramento.

    Instances of the series bags are going to blast for your television screen between now and February. N spent $8,745 to moncler bambino be in the accommodation Arts in Barcelona, Spain; $5,149 for the meeting at Cave L Garde wine shop moncler sale canada from the Bordeaux region of France; $2,562 for several expenses at Louis Vuitton in Paris. His $80,000 of office expenses throughout 2 year period included purchases at Polo Ralph Lauren and Robert Talbott. His airline expenses at the moment exceed $47,000.

    a walking billboard for term limits, said Bob Adney, director for the California Term Limits Defense Fund, which wasted no time at all whatsoever in exploiting the disclosures. http://www.adsquares.co.uk/ , it filed a complaint when using California Fair Political Practices Commission, alleging that the speaker entry to campaign funds sorts of expenses violates state regulations.

    Perata utilizing campaign funds, while modest and provincial as opposed to the globetrotting N was the main topic of a May expose inside East Bay Express titled Large. Little question these expenses for example the trips to wine shops, the 62 meals much more than $500 along with the expenses that included artwork in addition to a $6,669 outlay on your women clothing shop will haunt him inside termlimits campaign.

    The legality these expenses must be driven by moncler piumini whether N and Perata provide FPPC by having a more persuasive explanation on their own business purpose than they gave with your Times and Express reporters. The queue between and is not quite white or black. Family and divorce laws says spending from campaign funds is required to be or proportional for just a legitimate political, legislative or government purpose. defense of N $1,000 purchasing gourmet cookies needs to keep his lawyers well fed. Speculate a political matter, such spending is really a contribution to your perception we in power lose touch combined with the thought of public service.

    a lot less than big an improvement, N told the changing times, by domain flipping live and then in what ways most middleclass people live. yes. Most effective including, moreover, the rankandfile union members whose dues (combined with corporate donations) helped build the speaker account don try a $3,199 keep at Rome Hotel Parco themselves monthly Visa bills.

    Well before up to par disclosures, the Yes on 93 campaign was facing another selfinflicted wound from N and Perata: Their failure ahead finished their promise to produce redistricting reform. The reasoning could be that the independent commission, instead of politicians themselves, should really be drawing district boundaries. May possibly suitable for any complementary ballot package with every can offer advanced the idea of representative democracy.



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