Marco conceptual - Captulo 2 Marco Conceptual de la...

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Prof. Marisela Santiago, PhD 1 Capítulo 2 Marco Conceptual de la Contabilidad Financiera CONT 4001
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Prof. Marisela Santiago, PhD 2 Objetivos de Aprendizaje: 1. Describir la utilidad de un marco conceptual . 2. Describir los esfuerzos de la FASB para construir un marco conceptual. 3. Entender los objetivos de los reportes financieros. 4. Identificar las características cualitativas de la información contable. 5. Definir los elementos básicos de los estados financieros . 6. Desbribir las presunciones básicas de la contabilidad. 7. Explicar la aplicación de los principios básicos de la contabilidad. 8. Describir el impacto que tienen las restricciones en la información contable.
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Prof. Marisela Santiago, PhD 3
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Prof. Marisela Santiago, PhD 4 Marco Conceptual (Conceptual Framework) ¿Por qué se necesita un marco conceptual? Para desarrollar un conjunto de estándares y reglas coherentes. Para resolver problemas nuevos y emergentes en la práctica.
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Prof. Marisela Santiago, PhD 5 Marco Conceptual (Conceptual Framework) Un marco conceptual de la contabilidad financiera es importante porque: conduce a estándares consistentes prescribe la naturaleza, función y limitaciones de la contabilidad y los estados financieros.
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Prof. Marisela Santiago, PhD 6
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Prof. Marisela Santiago, PhD 7 Marco Conceptual-Desarrollo La FASB ha emitido los siguientes “Statements of Financial Accounting Concepts” (SFAC): SFAC No.1 - Objectives of Financial Reporting SFAC No.2 - Qualitative Characteristics of Accounting Information SFAC No.3 - Elements of Financial Statements (superceded by SFAC No. 6) SFAC No.4 - Nonbusiness Organizations SFAC No.5 - Recognition and Measurement in Financial Statements SFAC No.6 - Elements of Financial Statements (replaces SFAC No. 3) SFAC No.7 - Using Cash Flow Information and Present Value in Accounting Measurements
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Prof. Marisela Santiago, PhD 8
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Prof. Marisela Santiago, PhD
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Marco conceptual - Captulo 2 Marco Conceptual de la...

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