{"id":38538,"date":"2024-09-27T16:34:09","date_gmt":"2024-09-27T21:34:09","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38538"},"modified":"2024-09-27T16:39:28","modified_gmt":"2024-09-27T21:39:28","slug":"el-iasb-propone-mejoras-al-metodo-de-participacion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/el-iasb-propone-mejoras-al-metodo-de-participacion\/","title":{"rendered":"El IASB propone mejoras al m\u00e9todo de participaci\u00f3n"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38538\" class=\"elementor elementor-38538\" 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\">El IASB propone mejoras al m\u00e9todo de participaci\u00f3n<\/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<div class=\"overflow-x-auto md:overflow-hidden\"><p><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/asb-propone-mejoras-anuales-a-normas-de-contabilidad\/\">Consejo de Normas Internacionales de Contabilidad (IASB)<\/a> ha anunciado hoy una consulta p\u00fablica sobre las modificaciones propuestas destinadas a ayudar a las empresas a contabilizar sus inversiones en asociadas y negocios conjuntos. Las propuestas responden a las preguntas de las partes interesadas sobre c\u00f3mo aplicar el m\u00e9todo de participaci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">La NIC 28 Inversiones en asociadas y negocios conjuntos establece c\u00f3mo las empresas informan sobre estas inversiones aplicando el m\u00e9todo de participaci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">Las modificaciones propuestas ampl\u00edan y aclaran la forma de aplicar el m\u00e9todo de participaci\u00f3n, respondiendo a las preguntas que el IASB ha recibido sobre esta cuesti\u00f3n a lo largo de los a\u00f1os. El IASB tambi\u00e9n propone nuevos requisitos de divulgaci\u00f3n que mejorar\u00e1n la informaci\u00f3n que las empresas proporcionan sobre estas inversiones. El IASB espera que las modificaciones propuestas reduzcan la diversidad en la pr\u00e1ctica y proporcionen a los usuarios de los estados financieros informaci\u00f3n m\u00e1s comparable y \u00fatil.<\/span><\/p><p><span style=\"font-weight: 400;\">La NIC 28 se public\u00f3 por primera vez en 1989 y el IASB aprovech\u00f3 esta oportunidad para reordenar la Norma de una manera l\u00f3gica y consistente para ayudar a las empresas con la aplicaci\u00f3n de la Norma.<\/span><\/p><p><span style=\"font-weight: 400;\">El IASB invita a las partes interesadas a enviar comentarios sobre las modificaciones propuestas. El per\u00edodo de comentarios est\u00e1 abierto hasta el 20 de enero de 2025.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/p><\/div>\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 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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\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<\/div>","protected":false},"excerpt":{"rendered":"<p>El IASB propone mejoras al m\u00e9todo de participaci\u00f3n El Consejo de Normas Internacionales de Contabilidad (IASB) ha anunciado hoy una consulta p\u00fablica sobre las modificaciones propuestas destinadas a ayudar a las empresas a contabilizar sus inversiones en asociadas y negocios conjuntos. Las propuestas responden a las preguntas de las partes interesadas sobre c\u00f3mo aplicar el [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"set","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-38538","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\/38538","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=38538"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38538\/revisions"}],"predecessor-version":[{"id":38544,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38538\/revisions\/38544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38539"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}