Categorie: Tutti - transparencia - contabilidad - normas - comparabilidad

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IASB

La Fundación del Comité de Normas Internacionales de Contabilidad (IASC) se encarga de supervisar la estructura, estrategia y recaudación de fondos del IASB. Este organismo establece las Normas Internacionales de Información Financiera (

IASB

IASB

To name your story, you have to think about the overall message and what you want your audience to understand from the story. Also, make it relevant and easy to remember.

supervisado por IASC (International Accounting Standards Committee Foundation IASC) quien determina la la estructura, la estrategia, y tiene la responsabilidad de recaudación de fondos.

Funciones

The ending of a story is essential. We all know that if the ending is weak, what happened before loses its importance. So make it unpredictable, but fair. A resolved ending answers all the questions and ties up any loose threads from the plot.

Nombrar Grupos de trabajos o expertos

This is the closure section of the story.
See examples of possible outcomes below:

los miembros de IASB son designados para un período inicial de cinco años, renovable por tres años adicionales. El presidente y los vicepresidentes pueden servir segundos períodos de cinco años, sujeto a un período máximo general de diez años.
16 miembros

Try answering these questions to come up with a closure:
- Have all the problems been solved?
- Is there a clear picture of what happens with each character in the story?
- Has the challenge transformed your main character?
- How do the characters feel in the end?

Desarrollar, estudiar y aprobar las normas financieras

This is the moment when the main character surpasses the last obstacle and finally faces their greatest challenge.
The climax usually follows one of these patterns:


Type in your answer.

Normas e interpretaciones

The middle of the story is where you add layers of complications that will lead to the end. Reveal more about the character's journey. Did their personality go through changes? How did they overcome the challenges? And as you build up the story’s central conflict, make it more personal to that character. Also, from the middle act, you have to lead into the final act.

There wouldn't be any tension and excitement in your story if there weren't any obstacles in your character's way.

Revisa dentro del contexto de las actuales NIIF y el marco conceptual de IASB , las situaciones de contabilidad que puedan recibir un tratamiento inadecuado por carencia de orientación en busca de un consenso sobre el tratamiento contable adecuado

Todas las decisiones técnicas se toman en las reuniones que están abiertos a la observación pública.

Se reúne aproximadamente cada seis semanas.

Antes SIC (Standing interpretations commite)

A story is nothing more than a character overcoming a series of difficulties to reach the desired goal. Obstacles usually create suspense and conflict. In overcoming obstacles, there is growth: weak becomes strong; hatred turns into love; sadness into happiness; wrong into right; lies into truth; or evil becomes good.

See a few examples below:

NIIF

Your character(s) need(s) motivation in order to solve the challenge(s).

Son el conjunto de principios exigibles y globalmente aceptadas, comprensibles y de alta calidad basados en principios establecidos por el IFRS

Secondary characters might also have motives that lead them to cross paths with the main character or which might trigger them to help the main character.

Al ser principios y no reglas, permiten el juicio profesional basado en el conocimiento del profesional y las características de la organización

Antes NIC (Normas internacionales de contabilidad)

Why does your character need to confront this challenge? What does he/she expect to accomplish by solving it?
See a few examples:

Each story has a main character and that character usually needs to solve a problem or challenge. The character's challenge is the one that creates tension throughout the story.

Establece los requisitos de reconocimiento, medición, presentación e información a revelar sobre las transacciones y hechos económicos que afectan a una empresa y que se reflejan en los estados financieros.

Type in any other challenges which other characters in the story need to face.

Antes IAS (international accounting standars)

In most stories, there are 3 challenges. The number 3 is a mystical number symbolizing completeness. Try to come up with interesting challenges with which your character needs to struggle.
See a few examples below:

OBJETIVOS

In the beginning of the story (or the exposition), you will need to introduce the setting and characters. You might also want to introduce the main conflict. This part of the story is important because it gives the reader necessary background information and maybe even a first insight into a character’s personality.

Las normas emitidas deben cumplir con características que permitan

The setting (time & place) of a story can change throughout the plot.

Comparabilidad

Información adecuada para la toma de decisiones

Permita el análisis oportuno de variaciones importantes

Continuo proceso de transformación

Sensory details include sight, sound, touch, smell, and taste. These details are important because they create depth in your setting.
See a few examples below:

Las normas están sujetas a las necesidades cambiantes de información internacional y deben adaptarse a los requerimientos actuales.

Convergencia a las normas de cada pais

The weather is an important element in your story because it can highly influence the ambiance and the mood of the characters.

No es un plan de cuentas, pero determina la información mínima requerida que se debe adaptar a las políticas contables de cada pais

Does your story include catastrophic weather? See a few suggestions below or add your own:
- hurricane, earthquake, storm, etc

Transparencia

The time of the story can also change. It can describe the event of a single day or can include an entire year's plot. Anyway, don't forget to mention it.

Fielmente tomadas de la información financiera

Comprensibilidad

Your story can take place wherever your imagination will take you to.
For example: in an elevator, in an enchanted forest, etc. Don't forget to give details of the environment each time the setting changes, otherwise, the story can be confusing. Also, mention the seasons as each of them has unique weather and events.

Fácil interpretación de cualquier lector

Emisión de normas financieras para aplicabilidad internacional

Characters are essential to a good story. Usually, the protagonist(s) is/are the most affected by the plot. Introduce a character by focusing on their actions, interests, and occupation, as the physical appearance doesn't make a difference in most cases.

contenidas en

Type in the name of your character.

Interpretaciones

Which traits best describe the character's personality? Choose more if necessary:

introvertedloyalkindindependentquick-thinkingadventuresomeidealisticsweet-naturedcalmrisk-takercreativewittystrictfussyweirdclumsyharshaggressivecarelessclingingcowardlycrueldeceitfulimpulsiveOther

IFRIC

Normas Contables

Choose the type of your chacter:

Protagonist (main character)Antagonist (main character's opponent)Flat (stereotypical character)Round (his/ her personality develops throughout the story)Static (doesn't evolve as a person throughout the story)Dynamic (dramatical change in personality)Confidant (the main character trusts him/ her)Foil (contrasting character who enhances the personality of another character)Other

IFRS