{"id":30557,"date":"2021-11-23T04:53:51","date_gmt":"2021-11-23T04:53:51","guid":{"rendered":"https:\/\/acl.com.ec\/?p=30557"},"modified":"2021-11-23T05:17:08","modified_gmt":"2021-11-23T05:17:08","slug":"nia-710-estados-financieros-comparativos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nia-710-estados-financieros-comparativos\/","title":{"rendered":"NIA 710: Estados financieros comparativos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30557\" class=\"elementor elementor-30557\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-medium\">NIA 710: Estados financieros comparativos\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d165304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d165304\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f05cdc0\" data-id=\"f05cdc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec58019 elementor-widget elementor-widget-text-editor\" data-id=\"ec58019\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Estados financieros comparativos<\/b><\/p><p><span style=\"font-weight: 400;\">La informaci\u00f3n comparativa de los estados financieros consiste en los importes y la informaci\u00f3n a revelar del per\u00edodo o per\u00edodos anteriores que se incluyen a efectos de <\/span><b>comparaci\u00f3n con los estados financieros del per\u00edodo actual<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">El grado de informaci\u00f3n de los estados financieros comparativos es equivalente al de los estados financieros del per\u00edodo actual y el auditor debe referirse en su opini\u00f3n a cada per\u00edodo para el que se presentan los estados financieros.<\/span><\/p><p><span style=\"font-weight: 400;\">La opini\u00f3n del auditor debe referirse a los estados financieros en los casos que mencionaremos a continuaci\u00f3n.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Diferencia de opini\u00f3n:<\/b><span style=\"font-weight: 400;\"> si el auditor difiere de la opini\u00f3n que previamente expres\u00f3 el antecesor, debe revelar los motivos en un p\u00e1rrafo sobre otras cuestiones de auditor\u00eda.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrecci\u00f3n en los estados financieros de per\u00edodos anteriores:<\/b><span style=\"font-weight: 400;\"> si el auditor identifica que los estados financieros del per\u00edodo anterior contienen incorrecciones, que las cifras han sido correctamente reexpresadas y se ha revelado la informaci\u00f3n de forma adecuada, pero no se emiti\u00f3 en su momento un nuevo informe de auditor\u00eda, en este caso el auditor puede incluir en su informe un p\u00e1rrafo de \u00e9nfasis describiendo dichas circunstancias.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Estados financieros no auditados.<\/b><span style=\"font-weight: 400;\"> Si existen estados financieros del per\u00edodo anterior que no han sido auditados, el auditor debe incluir en un p\u00e1rrafo sobre otras cuestiones del informe de auditor\u00eda que los estados financieros correspondientes no han sido auditados.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Estados financieros auditados por un auditor predecesor:<\/b><span style=\"font-weight: 400;\"> as\u00ed los estados financieros del per\u00edodo o per\u00edodos anteriores hayan sido auditados por un auditor predecesor, el auditor puede se\u00f1alar en un p\u00e1rrafo sobre otras cuestiones del informe, adem\u00e1s de su opini\u00f3n sobre los estados financieros del per\u00edodo actual (y si lo considera pertinente), el tipo de opini\u00f3n expresada por el auditor predecesor, las razones que motivaron una opini\u00f3n modificada (en caso de que sea de este tipo) y la fecha de dicho informe.<\/span><\/li><\/ul><p><b>Objetivo<\/b><\/p><p><span style=\"font-weight: 400;\">Atendiendo las directrices que contiene esta norma se espera que el auditor obtenga evidencia de auditor\u00eda suficiente y adecuada que demuestre que la informaci\u00f3n comparativa incluida en los estados financieros est\u00e1 presentada conforme a los Est\u00e1ndares Internacionales.<\/span><\/p><p><em><b>Fuente:<\/b><span style=\"font-weight: 400;\"> Normas Internacionales de Auditor\u00eda<\/span><\/em><\/p><p><br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" 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Estados financieros comparativos La informaci\u00f3n comparativa de los estados financieros consiste en los importes y la informaci\u00f3n a revelar del per\u00edodo o per\u00edodos anteriores que se incluyen a efectos de comparaci\u00f3n con los estados financieros del per\u00edodo actual.\u00a0 El grado de informaci\u00f3n de los estados financieros comparativos es equivalente al [&hellip;]<\/p>","protected":false},"author":3,"featured_media":30559,"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 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