{"id":25310,"date":"2019-09-17T16:56:09","date_gmt":"2019-09-17T21:56:09","guid":{"rendered":"https:\/\/acl.com.ec\/?p=25310"},"modified":"2022-02-17T09:46:29","modified_gmt":"2022-02-17T14:46:29","slug":"instructivo-para-la-aplicacion-de-las-niif-completas-y-de-la-niif-para-pymes","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/instructivo-para-la-aplicacion-de-las-niif-completas-y-de-la-niif-para-pymes\/","title":{"rendered":"Instructivo para la aplicaci\u00f3n de las NIIF completas y de la NIIF para PYMES."},"content":{"rendered":"<p class=\"direction-ltr align-justify para-style-heading2\" style=\"text-align: left;\"><span style=\"color: #000000;\"><strong>Resolucio\u0301n No. SCVS-INC-DNCDN-2019-0009<\/strong> emitida por la <strong>Superintendencia de <\/strong><\/span><span style=\"color: #000000;\"><strong>Compan\u0303i\u0301as, Valores y Seguros<\/strong>, publicada en el Registro Oficial No 39 del di\u0301a viernes <\/span><span style=\"color: #000000;\">13 de septiembre de 2019.<\/span><\/p>\n<h2><span style=\"color: #88a0ba;\">Instructivo para la aplicaci\u00f3n de las NIIF completas y de la NIIF para PYMES.<\/span><\/h2>\n<p class=\"direction-ltr align-justify para-style-body\"><span style=\"color: #153349;\">Se abre la posibilidad de que todas las compan\u0303i\u0301as y entes, sujetas al control y vigilancia de la <strong>Superintendencia de Compan\u0303i\u0301as, Valores y Seguros,<\/strong> que no se encuentren inscritas en el Catastro Pu\u0301blico del Mercado de Valores, para efectos del registro y preparacio\u0301n de sus estados financieros, si asi\u0301 lo prefieren, <strong>puedan aplicar la Norma Internacional de Informacio\u0301n Financiera para Pequen\u0303as y Medianas Entidades<\/strong> (NIIF para las PYMES), sin importar el monto de los activos, ingresos y el nu\u0301mero de trabajadores que tenga.<\/span><\/p>\n<p class=\"direction-ltr align-justify para-style-body\"><span style=\"color: #153349;\">Se <strong>exceptu\u0301a<\/strong> de la mencionada disposicio\u0301n las compan\u0303i\u0301as intermediarias de seguros, peritos de seguros, asesoras productoras de seguros y las Compan\u0303i\u0301as que actu\u0301an como constituyente u originador de un fideicomiso mercantil.<\/span><\/p>\n<p><span style=\"color: #000000;\">Toda compan\u0303i\u0301a que cambiare de NIIF completas a NIIF para las PYMES, o viceversa, debera\u0301:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Aplicar la seccio\u0301n 35 \u201cTransicio\u0301n a las NIIF para las PYMES\u201d o la NIIF 1 \u201cAdopcio\u0301n por Primera Vez de las Normas Internacionales de Informacio\u0301n Financiera\u201d segu\u0301n corresponda<\/span><\/li>\n<li><span style=\"color: #000000;\">Preparar un cronograma de implementacio\u0301n; y,<\/span><\/li>\n<li><span style=\"color: #000000;\">Acompan\u0303ar las respectivas conciliaciones, junto con la presentacio\u0301n de los primeros estados financieros con la aplicacio\u0301n de la nueva norma.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Todas las compan\u0303i\u0301as, debera\u0301n revelar en sus poli\u0301ticas y en las notas a los estados financieros, si e\u0301stos han sido preparados y presentados bajo NIIF Completas o NIIF para las PYMES.<\/span><\/p>\n<p class=\"direction-ltr align-center para-style-heading3\" style=\"text-align: center;\"><b><span style=\"color: #153349;\">APLICACI\u00d3N<\/span> OBLIGATORIA<\/b><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Compan\u0303i\u0301as inscritas en el Catastro Pu\u0301blico de Mercado de Valores.<\/span><\/li>\n<li><span style=\"color: #000000;\">Compan\u0303i\u0301as intermediarias de reaseguros, peritos de seguros y asesoras productoras de seguros.<\/span><\/li>\n<li><span style=\"color: #000000;\">El Constituyente u originador en un fideicomiso mercantil.<\/span><\/li>\n<\/ul>\n<p class=\"direction-ltr align-center para-style-heading3\" style=\"text-align: center;\"><b><span style=\"color: #153349;\">APLICACI\u00d3N<\/span> OPCIONAL <span style=\"color: #153349;\">DE NIIF COMPLETAS O NIIF PARA PYMES<\/span><\/b><\/p>\n<p><span style=\"color: #000000;\">Todas las dema\u0301s Compan\u0303i\u0301as y entes sujetas al control y vigilancia de la Superintendencia de Compan\u0303i\u0301as, Valores y Seguros.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><a href=\"http:\/\/bit.ly\/2krE4SQ\" target=\"_blank\" rel=\"noopener\">Descarga aqu\u00ed<\/a><\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/acl.com.eccontact-us-01\/\"><strong><span style=\"color: #153349;\">Ante cualquier duda, \u00a1Comun\u00edcate con nosotros!<\/span><\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Resolucio\u0301n No. SCVS-INC-DNCDN-2019-0009 emitida por la Superintendencia de Compan\u0303i\u0301as, Valores y Seguros, publicada en el Registro Oficial No 39 del di\u0301a viernes 13 de septiembre de 2019. Instructivo para la aplicaci\u00f3n de las NIIF completas y de la NIIF para PYMES. Se abre la posibilidad de que todas las compan\u0303i\u0301as y entes, sujetas al control [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[15],"tags":[],"class_list":["post-25310","post","type-post","status-publish","format-standard","hentry","category-societario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=25310"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25310\/revisions"}],"predecessor-version":[{"id":31685,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25310\/revisions\/31685"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=25310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=25310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=25310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}