{"id":1518,"date":"2021-04-19T17:14:13","date_gmt":"2021-04-19T22:14:13","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1518"},"modified":"2021-04-19T17:14:13","modified_gmt":"2021-04-19T22:14:13","slug":"enmienda-a-la-nic-21-a-consulta","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/enmienda-a-la-nic-21-a-consulta\/","title":{"rendered":"Enmienda a la NIC 21 a Consulta"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El Consejo de Normas Internacionales de Contabilidad espera publicar el 20 de abril de 2021 para comentarios el Proyecto de Norma de Falta de Intercambiabilidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La enmienda propuesta a la NIC 21 (a)\ndefinir\u00eda la intercambiabilidad y, por lo tanto, la falta de\nintercambiabilidad; y (b) especificar\u00e1 c\u00f3mo una entidad determina el tipo de\ncambio al contado cuando una moneda carece de intercambiabilidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para las entidades que ya aplican las\nNormas NIIF, el Consejo decidi\u00f3 provisionalmente proponer que, si procede, una\nentidad aplicar\u00eda la modificaci\u00f3n de forma prospectiva desde el comienzo del\nperiodo anual sobre el que se informa en el que aplica por primera vez la\nmodificaci\u00f3n (fecha de la aplicaci\u00f3n inicial) y no reexpresa la informaci\u00f3n\ncomparativa. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, para los usuarios que adoptan por\nprimera vez, el Consejo decidi\u00f3 tentativamente no proporcionar una exenci\u00f3n\nespec\u00edfica para quien adopta por primera vez las NIIF de la enmienda propuesta\na la NIC 21; y alinear la redacci\u00f3n del p\u00e1rrafo D27 (b) de la NIIF 1 Adopci\u00f3n\npor primera vez de las Normas Internacionales de Informaci\u00f3n Financiera con la\ndefinici\u00f3n y descripci\u00f3n de la falta de intercambiabilidad en la enmienda\npropuesta.<\/p>","protected":false},"excerpt":{"rendered":"<p>El Consejo de Normas Internacionales de Contabilidad espera publicar el 20 de abril de 2021 para comentarios el Proyecto de Norma de Falta de Intercambiabilidad. La enmienda propuesta a la NIC 21 (a) definir\u00eda la intercambiabilidad y, por lo tanto, la falta de intercambiabilidad; y (b) especificar\u00e1 c\u00f3mo una entidad determina el tipo de cambio [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[111],"tags":[27],"class_list":["post-1518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niif","tag-niif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Enmienda a la NIC 21 a Consulta - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/enmienda-a-la-nic-21-a-consulta\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Enmienda a la NIC 21 a Consulta - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"El Consejo de Normas Internacionales de Contabilidad espera publicar el 20 de abril de 2021 para comentarios el Proyecto de Norma de Falta de Intercambiabilidad. 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