{"id":28997,"date":"2021-09-02T15:28:07","date_gmt":"2021-09-02T20:28:07","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28997"},"modified":"2021-09-02T15:28:07","modified_gmt":"2021-09-02T20:28:07","slug":"nic-7-estados-de-flujo-de-efectivo","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nic-7-estados-de-flujo-de-efectivo\/","title":{"rendered":"NIC 7 estados de flujo de efectivo"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

NIC 7 ESTADOS DE FLUJO DE EFECTIVO<\/b><\/span><\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u00a0<\/span><\/p>\n

Constituye o forma parte de los estados financieros.<\/span><\/p>\n

\u00bfQu\u00e9 es el efectivo?<\/b><\/span><\/p>\n

Comprende la caja como los dep\u00f3sitos bancarios a la vista.<\/span><\/p>\n

\u00bfQu\u00e9 son equivalentes de efectivo?<\/b><\/span><\/p>\n

Inversiones a corto plazo (menor a 90 d\u00edas) que son f\u00e1cilmente convertibles en efectivo.<\/span><\/p>\n

El flujo de efectivo son las entradas y salidas del efectivo y sus equivalentes.<\/span><\/p>\n

Actividades de operaci\u00f3n:<\/b><\/span><\/p>\n

– <\/span>Son flujos provenientes de actividades habituales del giro del negocio, por ejemplo: en las empresas comerciales el ingreso por la venta de mercader\u00eda es un flujo proveniente de actividad de operaci\u00f3n.<\/span><\/span><\/p>\n

Actividades de inversi\u00f3n:<\/b><\/span><\/p>\n

– <\/span>Son flujos provenientes de adquirir o vender actividades a largo plazo por ejemplo la adquisici\u00f3n de propiedad, planta y equipo.<\/span><\/span><\/p>\n

Actividades de financiamiento:<\/b><\/span><\/p>\n

–<\/span> Son flujos obtenidos de los due\u00f1os y terceros que producen cambios en el tama\u00f1o y composici\u00f3n del capital propio y el endeudamiento de la empresa. Por ejemplo emisi\u00f3n de acciones o nuevos aportes y otros t\u00edtulos representativos del patrimonio.<\/span><\/span><\/p>\n

M\u00c9TODOS:<\/strong><\/span><\/p>\n

–<\/span> M\u00e9todo Directo<\/b>:<\/b><\/span> revela las clases de entradas y salidas del efectivo en actividades de operaci\u00f3n, inversi\u00f3n y financiamiento.<\/span><\/p>\n

–<\/span> M\u00e9todo Indirecto<\/b>:<\/b><\/span> parte de la utilidad o p\u00e9rdida neta y se ajusta por los efectos de las transacciones que no son de efectivo.<\/span><\/p>\n

BASE LEGAL: <\/span><\/b>Normas Internacionales de Contabilidad.<\/span><\/em><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n

info@acl.com.ec<\/a><\/p>\n

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[vc_row][vc_column][vc_column_text] NIC 7 ESTADOS DE FLUJO DE EFECTIVO [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u00a0 Constituye o forma parte de los estados financieros. \u00bfQu\u00e9 es el efectivo? Comprende la caja como los dep\u00f3sitos bancarios a la vista. \u00bfQu\u00e9 son equivalentes de efectivo? Inversiones a corto plazo (menor a 90 d\u00edas) que son f\u00e1cilmente convertibles en efectivo. El flujo de efectivo son […]<\/p>","protected":false},"author":3,"featured_media":29003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","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":[14],"tags":[],"class_list":["post-28997","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28997","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=28997"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28997\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29003"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}