Categorie: Tutti - decisiones - información - análisis - comparabilidad

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MARCO CONCEPTUAL IFRS

El marco conceptual IFRS es una base teórica que guía el desarrollo de la regulación normativa y técnica en la contabilidad. Este marco sigue un itinerario deductivo, derivando estándares contables desde postulados superiores del entorno y del sistema contable.

MARCO CONCEPTUAL IFRS

MARCO CONCEPTUAL IFRS

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.

JAIME CUESTAS - CONTABILIDAD SUPERIOR 1

ANÁLISIS CRÍITICO

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.

El presente articulo analiza de manera esquemática las guías conceptuales en el proceso de preparación y presentación de los estados financieros.

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

El marco conceptual es un fundamento teórico, que a manera de constitución, guía el desarrollo de la regulación normativo-técnico de la profesión. El marco utiliza un itinerario lógico deductivo que a través de la inferencia deriva desde los postulados superiores del entorno y propios del sistema contable, los estándares contables asociados a finalidades concretas

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.

CARACTERÍSTICAS CUALITATIVAS

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.

De mejora

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

Comprensibilidad

Algunos fenómenos son complejos y no son fáciles de entender

Clasificar ,caracterizar y representar de manera mas clara y concisa lo hace comprensible.

Oportunidad

Secondary characters also might have motivs beacuse of which they may cross path with main character or which might trigger them to help the main character.

Significa tener información a disposición de los tomadores de decisiones a tiempo para poder influir en sus decisiones. en general cuanto as antigua la información mas útil es.

Verificabilidad

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.

Ayuda a los usuarios a decidir si usar o no la información.

Ayuda a asegurar a los usuarios que la información representada fielmente los fenómenos económicos que pretende representar.

Comparabilidad

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

La comparabilidad es la característica cualitativa que permite a los usuarios identificar ,comprender similitudes y diferencias entre los elementos.

Las decisiones de los usuarios implica elegir entre diferentes alternativas

Fundamentales

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.

Representación Fiel

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

Par ser una representación fiel tendría tres características.

Libre de errores

Nutral

Completo

Relevancia

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:

La información tiene un valor confirmatorio si proporciona retroalimentación sobre las evaluaciones previas

La información puede ser capaz de hacer una diferencia en las decisiones de los usuarios

OBJETIVO INFORMACIÓN FINANCIERA

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.

Proporcionar información financiera útil para inversores prestamistas y otros acreedores existentes y potenciales con lo cual se pueda tomar decisiones acertadas con los recursos de la empresa al momento de comprar o vender algún bien o servicio en bienestar de la empresa.

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.

Involucran decisiones sobre.

Type in the name of your character.

Ejerce derecho de voto dentro de la entidad.

What is your character's main goal?

fight Evilfind lovedefeat his/her enemyrule the worldmake friendstime travelmake an awesome discoveryOther

Proporcionar o liquidar préstamos y otras formas de crédito.

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

introvertedloyalkindindependentquick-thinkingadventuresomeidealisticsweet-naturedcalmrisk-takercreativewittystrictfussyweirdclumsyharshaggressivecarelessclingingcowardlycrueldeceitfulimpulsiveOther

Comprar o vender o mantener instrumentos de capital o deuda.

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