{"id":1628,"date":"2021-05-12T10:30:44","date_gmt":"2021-05-12T15:30:44","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1628"},"modified":"2021-05-12T10:30:44","modified_gmt":"2021-05-12T15:30:44","slug":"efrag-niif-13-y-la-nic-19","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/efrag-niif-13-y-la-nic-19\/","title":{"rendered":"EFRAG: NIIF 13 y la NIC 19"},"content":{"rendered":"<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ladersam.com\/en\/auditoria-financiera\/\"><img decoding=\"async\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/Auditoria-Financiera-1.png\" alt=\"\" class=\"wp-image-1629\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El 11 de mayo de 2021, el Grupo Asesor Europeo de\nInformaci\u00f3n Financiera (EFRAG) emiti\u00f3 borrador de carta de comentarios sobre el\nborrador para discusi\u00f3n p\u00fablica del IASB ED \/ 2021\/31 &#8216;Requisitos de\ndivulgaci\u00f3n en las normas IFRS &#8211; Un enfoque piloto (enmiendas propuestas a la\nNIIF 13 y la NIC 19)&#8217;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El proyecto de norma contiene gu\u00edas propuestas para el IASB cuando desarrolle y redacte requerimientos de informaci\u00f3n a revelar en las NIIF en el futuro, as\u00ed como las modificaciones propuestas a la NIIF 13 Medici\u00f3n del valor razonable y la NIC 19 Beneficios a los empleados que resulten de la aplicaci\u00f3n de la gu\u00eda propuesta a esas normas.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ladersam.com\/en\/consultoria-tributaria\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"595\" height=\"205\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/3-6.png\" alt=\"\" class=\"wp-image-1631\" srcset=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/3-6.png 595w, https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/3-6-300x103.png 300w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">En su borrador de carta de comentarios, el EFRAG manifiesta\nsu apoyo el objetivo del proyecto de mejorar la relevancia de las revelaciones\ny desarrollar una metodolog\u00eda m\u00e1s rigurosa para que IASB defina requerimientos\nde revelaci\u00f3n basados \u200b\u200ben objetivos, as\u00ed como con la propuesta de trabajar m\u00e1s\nestrechamente con los usuarios de los estados financieros y otras partes\ninteresadas en las primeras etapas del proceso de establecimiento de normas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, el EFRAG observa que el enfoque propuesto introduce un cambio radical de la gu\u00eda existente al hacer de los requisitos m\u00ednimos una excepci\u00f3n y le preocupa que expondr\u00eda a los preparadores a dudas, har\u00eda m\u00e1s dif\u00edcil la revisi\u00f3n de tales divulgaciones y la aplicaci\u00f3n de los requisitos para los auditores y reguladores en \u00faltima instancia, no conducir\u00e1 a los cambios previstos ni a la mejora de la relevancia de la informaci\u00f3n.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ladersam.com\/en\/compliance-smart\/\"><img decoding=\"async\" width=\"595\" height=\"309\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-8.png\" alt=\"\" class=\"wp-image-1632\" srcset=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-8.png 595w, https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-8-300x156.png 300w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>El 11 de mayo de 2021, el Grupo Asesor Europeo de Informaci\u00f3n Financiera (EFRAG) emiti\u00f3 borrador de carta de comentarios sobre el borrador para discusi\u00f3n p\u00fablica del IASB ED \/ 2021\/31 &#8216;Requisitos de divulgaci\u00f3n en las normas IFRS &#8211; Un enfoque piloto (enmiendas propuestas a la NIIF 13 y la NIC 19)&#8217;. El proyecto de [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[109,111],"tags":[186],"class_list":["post-1628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacado","category-niif","tag-nic"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EFRAG: NIIF 13 y la NIC 19 - 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\/efrag-niif-13-y-la-nic-19\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EFRAG: NIIF 13 y la NIC 19 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"El 11 de mayo de 2021, el Grupo Asesor Europeo de Informaci\u00f3n Financiera (EFRAG) emiti\u00f3 borrador de carta de comentarios sobre el borrador para discusi\u00f3n p\u00fablica del IASB ED \/ 2021\/31 &#8216;Requisitos de divulgaci\u00f3n en las normas IFRS &#8211; Un enfoque piloto (enmiendas propuestas a la NIIF 13 y la NIC 19)&#8217;. 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