{"id":36588,"date":"2023-09-27T13:25:08","date_gmt":"2023-09-27T18:25:08","guid":{"rendered":"https:\/\/acl.com.ec\/?p=36588"},"modified":"2023-09-27T16:45:28","modified_gmt":"2023-09-27T21:45:28","slug":"asb-propone-mejoras-anuales-a-normas-de-contabilidad","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/asb-propone-mejoras-anuales-a-normas-de-contabilidad\/","title":{"rendered":"IASB propone mejoras anuales a las Normas de Contabilidad NIIF"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"36588\" class=\"elementor elementor-36588\" 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<h2 class=\"elementor-heading-title elementor-size-medium\">IASB propone mejoras anuales a las Normas de Contabilidad NIIF<\/h2>\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-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" 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-09d6cf5\" data-id=\"09d6cf5\" 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-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" 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><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/iasb-comienza-la-revision-planificada-de-la-reforma\/\">Consejo de Normas Internacionales de Contabilidad (IASB)<\/a> ha publicado hoy propuestas de modificaciones de alcance limitado a las Normas de Contabilidad NIIF y las directrices que las acompa\u00f1an como parte de su mantenimiento peri\u00f3dico de las Normas de Contabilidad.<\/span><\/p><p><span style=\"font-weight: 400;\">Como se explica en el <\/span><i><span style=\"font-weight: 400;\">Manual de Debido Proceso<\/span><\/i><span style=\"font-weight: 400;\"> de la Fundaci\u00f3n IFRS, las mejoras anuales se limitan a cambios que aclaran la redacci\u00f3n de una Norma de Contabilidad NIIF o corrigen consecuencias no deseadas, descuidos o conflictos relativamente menores entre los requisitos de las Normas de Contabilidad. Las mejoras propuestas est\u00e1n empaquetadas en un solo documento.<\/span><\/p><p><span style=\"font-weight: 400;\">Las modificaciones propuestas incluyen aclaraciones, simplificaciones, correcciones o cambios para mejorar la coherencia en la NIIF 1 <\/span><i><span style=\"font-weight: 400;\">Adopci\u00f3n por primera vez de las Normas Internacionales de Informaci\u00f3n Financiera<\/span><\/i><span style=\"font-weight: 400;\"> ; NIIF 7 <\/span><i><span style=\"font-weight: 400;\">Instrumentos Financieros: Revelaciones<\/span><\/i><span style=\"font-weight: 400;\"> and <\/span><i><span style=\"font-weight: 400;\">Gu\u00eda que la acompa\u00f1a sobre la implementaci\u00f3n de la NIIF 7<\/span><\/i><span style=\"font-weight: 400;\"> ; NIIF 9 <\/span><i><span style=\"font-weight: 400;\">Instrumentos Financieros<\/span><\/i><span style=\"font-weight: 400;\"> ; NIIF 10 <\/span><i><span style=\"font-weight: 400;\">Estados Financieros Consolidados<\/span><\/i><span style=\"font-weight: 400;\"> ; y NIC 7 <\/span><i><span style=\"font-weight: 400;\">Estado de Flujos de Efectivo<\/span><\/i><span style=\"font-weight: 400;\"> .<\/span><\/p><p><b>Proyecto de norma y cartas de comentarios: Mejoras anuales a las normas de contabilidad NIIF<\/b><\/p><p><span style=\"font-weight: 400;\">El Consejo de Normas Internacionales de Contabilidad (IASB) ha publicado propuestas de modificaciones de alcance limitado a las Normas de Contabilidad NIIF y las directrices que las acompa\u00f1an como parte de su mantenimiento peri\u00f3dico de las Normas de Contabilidad.<\/span><\/p><p><span style=\"font-weight: 400;\">Como se explica en el <\/span><i><span style=\"font-weight: 400;\">Manual de Debido Proceso<\/span><\/i><span style=\"font-weight: 400;\"> de la Fundaci\u00f3n IFRS, las mejoras anuales se limitan a cambios que aclaran la redacci\u00f3n de una Norma de Contabilidad NIIF o corrigen consecuencias no deseadas, descuidos o conflictos relativamente menores entre los requisitos de las Normas de Contabilidad. Estas mejoras propuestas est\u00e1n empaquetadas en un solo documento.<\/span><\/p><p><span style=\"font-weight: 400;\">Las modificaciones propuestas incluidas en el Proyecto de <\/span><i><span style=\"font-weight: 400;\">Norma Mejoras Anuales a las Normas de Contabilidad NIIF\u2014Volumen 11<\/span><\/i><span style=\"font-weight: 400;\"> se relacionan con:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">NIIF 1 <\/span><i><span style=\"font-weight: 400;\">Adopci\u00f3n por primera vez de las Normas Internacionales de Informaci\u00f3n Financiera<\/span><\/i><span style=\"font-weight: 400;\"> : contabilidad de coberturas por parte de quien las adopta por primera vez;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NIIF 7 <\/span><i><span style=\"font-weight: 400;\">Instrumentos financieros: Revelaciones<\/span><\/i><span style=\"font-weight: 400;\"> : ganancia o p\u00e9rdida en la baja en cuentas<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Orientaci\u00f3n sobre la implementaci\u00f3n de la NIIF 7<\/span><\/i><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Introducci\u00f3n<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Divulgaci\u00f3n de la diferencia entre el valor razonable y el precio de la transacci\u00f3n<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Divulgaciones de riesgo crediticio;<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NIIF 9 <\/span><i><span style=\"font-weight: 400;\">Instrumentos Financieros<\/span><\/i><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Baja en cuentas de pasivos por arrendamientos<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Precio de la transacci\u00f3n<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NIIF 10 <\/span><i><span style=\"font-weight: 400;\">Estados Financieros Consolidados<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 determinaci\u00f3n de un agente de facto y<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NIC 7 <\/span><i><span style=\"font-weight: 400;\">Estado de flujos de efectivo<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 m\u00e9todo del costo.<\/span><\/li><\/ul><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/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 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elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" 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><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" 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Como se explica en el [&hellip;]<\/p>","protected":false},"author":4,"featured_media":36589,"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":[14,10,23],"tags":[],"class_list":["post-36588","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-auditoria-externa","category-contabilidad","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36588","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=36588"}],"version-history":[{"count":13,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36588\/revisions"}],"predecessor-version":[{"id":36603,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36588\/revisions\/36603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/36589"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=36588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=36588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=36588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}