{"id":39333,"date":"2025-02-21T11:29:26","date_gmt":"2025-02-21T16:29:26","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39333"},"modified":"2025-02-21T11:44:14","modified_gmt":"2025-02-21T16:44:14","slug":"nueva-niif-mejorara-el-analisis-financiero-para-inversores","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nueva-niif-mejorara-el-analisis-financiero-para-inversores\/","title":{"rendered":"Nueva NIIF mejorar\u00e1 el an\u00e1lisis financiero para inversores"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39333\" class=\"elementor elementor-39333\" 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\">Nueva NIIF mejorar\u00e1 el an\u00e1lisis financiero para inversores<\/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__width-inherit 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 class=\"p1\">El <span class=\"s1\">Consejo de <a href=\"https:\/\/acl.com.ec\/en\/asb-propone-mejoras-anuales-a-normas-de-contabilidad\/\">Normas Internacionales de Contabilidad (IASB)<\/a><\/span> ha emitido la <span class=\"s1\">NIIF 18<\/span>, una norma que introduce cambios significativos en la forma en que las empresas presentan su informaci\u00f3n financiera.<\/p>\n<p class=\"p1\">Esta norma, que reemplaza a la <span class=\"s1\">NIC 1<\/span>, busca <span class=\"s1\">mayor transparencia, comparabilidad y utilidad<\/span> en los estados financieros, beneficiando tanto a las empresas como a los inversionistas.<\/p>\n<p class=\"p1\">A continuaci\u00f3n, te explicamos los aspectos clave de esta nueva normativa y su impacto en la presentaci\u00f3n de estados financieros.<\/p>\n<h5 class=\"p3\"><strong>Principales cambios de la NIIF 18<\/strong><\/h5>\n<p class=\"p1\">La NIIF 18 introduce tres mejoras fundamentales para una mejor evaluaci\u00f3n del rendimiento financiero de las empresas:<\/p>\n<h5 class=\"p4\"><strong>1. Comparabilidad en el estado de resultados<\/strong><\/h5>\n<p class=\"p1\">Actualmente, las empresas pueden definir sus propios subtotales en el estado de resultados, lo que dificulta la comparaci\u00f3n entre ellas. La NIIF 18 soluciona esto al establecer <span class=\"s1\">tres categor\u00edas obligatorias<\/span> para los ingresos y gastos:<\/p>\n<ul>\n<li class=\"p5\">Operaci\u00f3n<\/li>\n<li class=\"p5\">Inversi\u00f3n<\/li>\n<li class=\"p5\">Financiaci\u00f3n<\/li>\n<\/ul>\n<p class=\"p1\">Adem\u00e1s, exige que todas las empresas presenten un <span class=\"s1\">subtotal est\u00e1ndar del resultado operativo<\/span>, facilitando as\u00ed un an\u00e1lisis m\u00e1s consistente entre diferentes compa\u00f1\u00edas.<\/p>\n<h5 class=\"p4\"><strong>2. Mayor transparencia en las medidas del rendimiento<\/strong><\/h5>\n<p class=\"p1\">Muchas empresas presentan m\u00e9tricas internas para evaluar su desempe\u00f1o financiero, pero no siempre explican c\u00f3mo se calculan.<\/p>\n<p class=\"p1\">La NIIF 18 exige que estas <span class=\"s1\">medidas del rendimiento definidas por la gesti\u00f3n<\/span> sean reveladas y explicadas en los estados financieros, permitiendo a los inversionistas comprender mejor la informaci\u00f3n presentada.<\/p>\n<h5 class=\"p4\"><strong>3. Informaci\u00f3n m\u00e1s clara y organizada<\/strong><\/h5>\n<p class=\"p1\">El exceso de detalles o la falta de informaci\u00f3n clave puede dificultar el an\u00e1lisis financiero.<\/p>\n<p class=\"p1\">La NIIF 18 establece <span class=\"s1\">directrices m\u00e1s precisas<\/span> sobre c\u00f3mo agrupar y presentar la informaci\u00f3n en los estados financieros y las notas, asegurando que los datos sean m\u00e1s \u00fatiles para los usuarios.<\/p>\n<h5 class=\"p3\"><strong>\u00bfCu\u00e1ndo entrar\u00e1 en vigencia la NIIF 18?<\/strong><\/h5>\n<p class=\"p1\">La norma entrar\u00e1 en vigor para los periodos contables anuales que comiencen a partir del <span class=\"s1\">1 de enero de 2027<\/span>, aunque las empresas pueden aplicarla de manera anticipada.<\/p>\n<h5 class=\"p3\"><strong>Impacto para las empresas<\/strong><\/h5>\n<p class=\"p1\">La implementaci\u00f3n de la NIIF 18 requerir\u00e1 que las empresas adapten sus pr\u00e1cticas contables y sus sistemas de informaci\u00f3n.<\/p>\n<p class=\"p1\">Dependiendo de sus m\u00e9todos actuales, algunos sectores, como <span class=\"s1\">bancos y aseguradoras<\/span>, podr\u00edan enfrentar mayores cambios en la clasificaci\u00f3n de sus ingresos y gastos.<\/p>\n<p class=\"p1\">Seg\u00fan el presidente del IASB, <span class=\"s1\">Andreas Barckow<\/span>, esta norma representa <span class=\"s1\">\u201cel cambio m\u00e1s significativo en la presentaci\u00f3n del rendimiento financiero en m\u00e1s de 20 a\u00f1os\u201d<\/span>, asegurando que los inversionistas obtengan informaci\u00f3n m\u00e1s clara y estructurada.<\/p>\n<p><strong>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/strong><\/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\" 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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes 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data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" 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-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" 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<div class=\"elementor-column 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\" 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>Nueva NIIF mejorar\u00e1 el an\u00e1lisis financiero para inversores El Consejo de Normas Internacionales de Contabilidad (IASB) ha emitido la NIIF 18, una norma que introduce cambios significativos en la forma en que las empresas presentan su informaci\u00f3n financiera. Esta norma, que reemplaza a la NIC 1, busca mayor transparencia, comparabilidad y utilidad en los estados [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39334,"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":[14,10,23,26],"tags":[],"class_list":["post-39333","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-auditoria-externa","category-contabilidad","category-finanzas","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39333","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=39333"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39333\/revisions"}],"predecessor-version":[{"id":39339,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39333\/revisions\/39339"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39334"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}