Escrito por
Valora este artículo
(0 votos)


Reglas de valuación, presentación y revelación

Objetivo: Analizar de forma práctica, integral y estratégica los principales Principios de Contabilidad Norteamericanos (USGAAP) aplicables a la valuación, presentación y revelación de diversas partidas en los estados financieros, tanto de las empresas controladoras que preparen información conforme a dichos principios, 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 los mercados de valores de Estados Unidos y que requieran conciliar la información con base en USGAAP. Lo anterior, identificando las diferencias existentes entre dichas normas y las Normas de Información Financiera (NIF) mexicanas.

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



Diferencias conceptuales importantes entre USGAAP, NIF y NIIF

Marco conceptual

Proceso de convergencia IASB – FASB – CINIF

Criterios de supletoriedad y homologación

Diferencias importantes entre las disposiciones contables establecidas por la CNBV y la SEC.

Obligaciones laborales, ASC 715 (antes SFAS 87, 88, 158) y NIF D-3

Definición de términos

Valuación del pasivo por obligaciones laborales

Reglas de presentación y revelación.

Analogía comparativa entre USGAAP, NIIF y las NIF.

Casos prácticos

Impuestos diferidos, ASC 740 (antes SFAS 109) y NIF D-4)

Definición de términos

Normas generales de valuación

Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

Conversión de moneda extranjera, ASC 830 (antes SFAS 52) y NIF B-15

Definición de términos

Normas generales de valuación

Técnicas de conversión

Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

Estado de flujos de efectivo, ASC 230 (antes SFAS 95, 102, 104, 115, 117, 133, 149) y NIF B-2

Definición de términos

Métodos para su determinación

Análisis de sus estructuras:




Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

Duración:        39 horas

Inversión:         $ 8,200.00 + IVA por persona

Fecha:             3 de abril 2013

Fechas:           3,8,10,15,17,22,24,29 Abril 6,8,13,15,20 Mayo 2013

Horario:           19:00 a 22:00 Hrs


MEFINTAX MÉXICO, S. C. cuenta con los siguientes registros como capacitadora:

•          Secretaría del Trabajo y Previsión Social:                              MME-070216-MF0-0013

•          Colegio de Contadores Públicos de México, A. C.              CCPM-E143-0907

•          Asociación Mexicana de Contadores Públicos, A. C.                     AMCP/CE/072

Visto 2700188 veces Modificado por última vez en Jueves, 31 Agosto 2017 10:30

361 comentarios

  • Enlace al Comentario PhilipNoke Martes, 02 Junio 2015 05:36 publicado por PhilipNoke acheter cialis cialis pas cher precio cialis prezzo cialis comprar cialis

  • Enlace al Comentario bali vacation villa Jueves, 30 Abril 2015 13:48 publicado por bali vacation villa

    Travel companies that are online are not rather unpopular
    among the people all round the globe and which might be why the desire of the on-line travel agencies is really high.
    But you will find lots of Pros as well as cons of reserving a villa via a web-based travel company.

    Occasionally reserving a 30 through an internet travel
    agency can be time consuming and very hectic. Additionally,
    there are times when you may not get the results that
    are best. The Holidays bring smiles also it cures life.
    The lifestyles of people throughout the world are extremely hectic and individuals live in an era of
    fast track life-style and that is the reason why it's very important to
    rejuvenate your life along with the best way of doing this is a
    holiday. There are various areas all around the world that are famous for the [url=]bali vacation villa[/url] locations
    and these spots are extremely well-known throughout the globe.
    Indonesia is among those places which are very popular among the tourists along with additional people the world rounds.

  • Enlace al Comentario insignia tv remote codes cogeco Martes, 14 Abril 2015 19:16 publicado por insignia tv remote codes cogeco

    So, you will locate it tough to choose the right Tv unless you know specifically things to
    look for. The picture in an HD Ready TV has no noticeable difference to a Full HD TV if the Television screen is small compared to 32 inches.
    [url=]insignia tv remote codes cogeco[/url] tv at
    best buy If you habit light insignia or some suggested color on this blogspot theme, the colour would be weak and it'll be testing to

    As far as home theatre TV is worried, you will
    find many issues that can into play for example size, picture as well as the ability to possess
    it wall mounted. From the surface it looks actually quite legitimate with the only difference will be the insignia of two dancing shadows as well as the absence of light rotating.

  • Enlace al Comentario best Home security Cameras Martes, 14 Abril 2015 14:54 publicado por best Home security Cameras

    Having said that, a Wi-Fi Security Camera might
    be all that you require. That's right, [url=]best Home security Cameras[/url] camera systems are
    not just for shopping malls and multi-million dollar mansions.
    While you cannot see any of the light being emitted,
    the surveillance camera does.

    Magnetic switches are another security type that protects
    windows and doors even though the motion sensors could be effective for
    larger areas with the house like the hallways. In this How-to:
    establishing motion detection email notifications with image
    attachment on the Panasonic camera.

  • Enlace al Comentario best gaming mouse for dcuo Martes, 14 Abril 2015 12:58 publicado por best gaming mouse for dcuo

    Razer is usually given credit because driving force behind
    the roll-out of the gaming mouse and keyboard market, and that
    credit is essentially deserved. The USB connector of this mouse is gold plated and comes which has
    a leather coated surface to provide a greater grip.
    Merk mouse [url=]best gaming mouse
    for dcuo[/url] yang bagus The aim with the game is to earn as much additional funds as you possibly can to change your bike and continue - and yes
    it isn't quite as easy as it sounds.

    You can with no trouble customize the buttons for your liking on the part of
    atypical game situations as well as on the part of non-gaming functions.
    Another feature could be the provision of replaceable mouse feet which appear in three different options.

  • Enlace al Comentario cctv if Martes, 14 Abril 2015 09:48 publicado por cctv if

    Besides being security based, CCTVs also serve to be a safety
    feature, especially when they're found in places for example amusement parks.
    When you additionally would wish to reproduce videos of an actual happening, CCTVs
    will likely be highly recommended compared to the regular
    cameras. [url=]cctv if[/url] las vegas Even small-scale businesses may also be enjoying the freedom of developing a
    tenable and protected working environment.

    Why keep worrying still, when an online peace of mind in-charge to monitor whilst keeping a check within your child's activity is really easily available.
    This can also be made easier through the fact where you may alter the product quality- both definition and frame
    rate on the files that enables one to store more.

  • Enlace al Comentario flower images work Martes, 14 Abril 2015 04:59 publicado por flower images work

    They offers you details around the quality of flowers to expect.
    In alternative methods, good still life pictures are definitely more challenging to capture.
    Flower bed designs The options yours, but whichever one you ultimately
    choose, have fun using your [url=]flower images work[/url] bulb

    There are flowers for many occasions and ordering
    could hardly be any easier. Essentially, your flowers of choice would possibly not be accessible inside delivery area within your choice.

  • Enlace al Comentario Brustvergrößerung München Bilder Lunes, 13 Abril 2015 16:12 publicado por Brustvergrößerung München Bilder

    Howdy, I think your website may be having browser compatibility problems.
    Whenever I take a look at your blog in Safari, it looks fine
    however, when opening in I.E., it's got some overlapping issues.
    I simply wanted to provide you with a quick heads up!
    Apart from that, wonderful blog!

  • Enlace al Comentario top mattress group Domingo, 12 Abril 2015 22:47 publicado por top mattress group

    Customers have reported spinal pain relief after switching to
    the space-age foam mattress. So, in case your goal is always to buy
    the perfect mattress for the infant, you ought to pick
    one that could deal with baby's needs. Mattress gainesville fl
    There would be one or higher mattresses that will satisfy the consumer's preferences without hurting the pocket.

    I walk on the box spring on the front edge (not side) of the bed and pull the bottom in the [url=]top mattress group[/url]
    thinking it could just plop down like it usually does. In a traditional spring mattress,
    when your partner rolls over during sex the whole bed moves.

  • Enlace al Comentario Domingo, 12 Abril 2015 20:09 publicado por

    Invitations may hold the bowling ball watermarks and cliparts on them.

    Be patient and let his to ask any queries and
    share his feelings. How to squirt While it's good to pique her interest and produce her
    want to have to know more to do with you, that just isn't enough to completely make her struggling to resist you.

    The skimpy outfits and ejaculating bra definitely portray a
    sexual image. It is usually a fantasy that a majority of men ought to be
    in a position to please a female so good you make her squirt.

    This will permit doctors in the near future to use such cells to come up with entire
    organs or regions of them for transplant procedures. How to make a girl
    squirt trying ([url=][/url]) Find
    what is the news regarding sports and entertainment,
    finance and business.

Deja un comentario

Campos marcados con (*) son requeridos.
Está permitido el uso de código básico HTML.

Inscripción a cursos

Nombre* :
E-mail* :
Curso o tema de interés* :

Noticias Actualidad

Noticias Fiscales

El Economista

Formato de inscripción

Nombre* :
E-mail* :
Curso o tema de interés* :



  • Matias Romero No. 136, Col del Valle Centro, Del. Benito Juárez, 03100, Ciudad de México
  • Tel / Fax: (55)
  • Lada sin costo: 01.800.377.65.47




Oficinas de representación


  • Querétaro
  • Veracruz
  • Irapuato
  • Cancún
  • Pachuca
  • Villahermosa

Aceptamos Tarjetas de Crédito


  • Pregunte por nuestras promociones de meses sin intereses