{"id":39340,"date":"2025-02-24T10:26:44","date_gmt":"2025-02-24T15:26:44","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39340"},"modified":"2025-02-24T10:38:40","modified_gmt":"2025-02-24T15:38:40","slug":"requisitos-de-divulgacion-para-subsidiarias-sin","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/requisitos-de-divulgacion-para-subsidiarias-sin\/","title":{"rendered":"Requisitos de divulgaci\u00f3n para subsidiarias sin responsabilidad p\u00fablica"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39340\" class=\"elementor elementor-39340\" 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\">Requisitos de divulgaci\u00f3n para subsidiarias sin responsabilidad p\u00fablica<\/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<h5><strong>El <a href=\"https:\/\/acl.com.ec\/en\/nueva-niif-mejorara-el-analisis-financiero-para-inversores\/\">IASB<\/a> emiti\u00f3 la NIIF 19\u00a0Subsidiarias sin responsabilidad p\u00fablica<\/strong><\/h5><p><span>La NIIF 19 permite simplificar los sistemas y procesos de informaci\u00f3n para las empresas, reduciendo los costos de preparaci\u00f3n de los estados financieros de las filiales elegibles, al tiempo que mantiene la utilidad de esos estados financieros para sus usuarios.<\/span><\/p><p><span>Las subsidiarias que aplican las Normas de Contabilidad NIIF para sus propios estados financieros proporcionan revelaciones que son desproporcionadas respecto de las necesidades de informaci\u00f3n de sus usuarios.<\/span><\/p><p><span>Las subsidiarias que aplican la Norma de Contabilidad\u00a0<\/span><i><span>NIIF para las PYMES<\/span><\/i><span>\u00a0o las normas de contabilidad nacionales al preparar sus propios estados financieros a menudo mantienen dos conjuntos de registros contables porque los requisitos de estas Normas difieren de los de las Normas de Contabilidad NIIF.<\/span><\/p><p><span>La NIIF 19 resolver\u00e1 estos desaf\u00edos mediante lo siguiente:<\/span><\/p><ul><li><span>permitir que las filiales mantengan un solo conjunto de registros contables, para satisfacer las necesidades tanto de su empresa matriz como de los usuarios de sus estados financieros; y<\/span><\/li><li><span>reducci\u00f3n de los requisitos de revelaci\u00f3n\u2015La NIIF 19 permite revelaciones reducidas que se adaptan mejor a las necesidades de los usuarios de los estados financieros de las subsidiarias.<\/span><\/li><\/ul><p><span>El IASB espera que la NIIF 19:<\/span><\/p><ul><li><span>reducir los costos para los preparadores;<\/span><\/li><li><span>mejorar la aplicaci\u00f3n de las Normas de Contabilidad NIIF dentro del grupo; y<\/span><\/li><li><span>mantener la utilidad de los estados financieros para los usuarios de los estados financieros de una subsidiaria elegible.<\/span><\/li><\/ul><p><span>Una subsidiaria es elegible para aplicar la NIIF 19 si:<\/span><\/p><ol type=\"a\"><li><span>la filial no rinde cuentas al p\u00fablico (en t\u00e9rminos generales, no cotiza en una bolsa de valores y no es una instituci\u00f3n financiera); y<\/span><\/li><li><span>La matriz intermedia o \u00faltima de la subsidiaria produce estados financieros consolidados que est\u00e1n disponibles para uso p\u00fablico y que cumplen con las Normas de Contabilidad NIIF.<\/span><\/li><\/ol><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 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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>Requisitos de divulgaci\u00f3n para subsidiarias sin responsabilidad p\u00fablica El IASB emiti\u00f3 la NIIF 19\u00a0Subsidiarias sin responsabilidad p\u00fablica La NIIF 19 permite simplificar los sistemas y procesos de informaci\u00f3n para las empresas, reduciendo los costos de preparaci\u00f3n de los estados financieros de las filiales elegibles, al tiempo que mantiene la utilidad de esos estados financieros para [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39341,"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 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