Estudio de la evolución de las Normas de Información Financiera: revisión detallada de los cambios presentes en la NIF B-3

Authors

  • German Martínez-Prats Universidad Juárez Autónoma de Tabasco image/svg+xml
  • Luis Fernando Peralta-Marín Universidad Juárez Autónoma de Tabasco image/svg+xml
  • Mauricio Tosca-Vidal Universidad Juárez Autónoma de Tabasco image/svg+xml

DOI:

https://doi.org/10.29105/vtga4.1-861

Keywords:

contabilidad, estados financieros, normas, información financiera

Abstract

IThe purpose of this paper is to know the evolution of the Financial Information Standards during the time, having a detailed analysis of the evolution of NIF B-2. For this purpose, a documentary research was carried out, consulting diverse sources of bibliographic type and consultations of online materials. The conclusions that were obtained during the execution of this work were: the CINIF complies with the current fundamental principle of the accounting profession that is the homologation of the financial information generated by the economic entities, reducing the administrative burden of the reworking of financial statements for its presentation to foreign entities, having as a task the adaptation of these to the language of the organization to inform.

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Published

2018-09-28

How to Cite

Martínez-Prats, G., Peralta-Marín, L. F., & Tosca-Vidal, M. (2018). Estudio de la evolución de las Normas de Información Financiera: revisión detallada de los cambios presentes en la NIF B-3. Vinculategica Efan, 4(1), 116–123. https://doi.org/10.29105/vtga4.1-861

Issue

Vol. 4 No. 1 (2018): VinculaTégica EFAN 4(1) Enero - Junio 2018

Section

Papers

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