{"id":196,"date":"2019-04-24T22:25:10","date_gmt":"2019-04-25T03:25:10","guid":{"rendered":"http:\/\/www.perucontadores.com\/?page_id=196"},"modified":"2019-04-24T22:38:17","modified_gmt":"2019-04-25T03:38:17","slug":"nic","status":"publish","type":"page","link":"https:\/\/www.perucontadores.com\/index.php\/nic\/","title":{"rendered":"NIC"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>NORMAS INTERNACIONALES DE CONTABILIDAD<\/strong><\/p><p>Prefacio a los Pronunciamientos sobre Normas Internacionales de Contabilidad y el Marco Conceptual para la Preparaci\u00f3n y Presentaci\u00f3n de los Estados Financieros<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC1 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRDWLLrmMhWAehFj\" target=\"_blank\">NIC1<\/a>    Presentaci\u00f3n de Estados Financieros<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC2 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQ94iSIPwD4x21JY\" target=\"_blank\">NIC2<\/a>    Inventarios<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC7  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRH8DcAoVS7iAw7a\" target=\"_blank\">NIC7 <\/a>   Estado de Flujos de Efectivo<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC8 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRPv4ln7zAj5Qqvf\" target=\"_blank\">NIC8<\/a>    Pol\u00edticas Contables, cambios en estimaciones contables y errores<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC10 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiHkhHChBagBCmAr7\" target=\"_blank\">NIC10<\/a>    Hechos ocurridos despu\u00e9s del periodo sobre el que se informa<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC11 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRR2OF_e7gNkTt5Q\" target=\"_blank\">NIC11<\/a>    Contratos de Construcci\u00f3n<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC12 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiHuRaI9gkXf_Cx5q\" target=\"_blank\">NIC12<\/a>    Impuesto a las ganancias<a rel=\"noreferrer noopener\" aria-label=\"\nNIC1 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRXVLQgEu3nnurPC\" target=\"_blank\"><br><\/a><em><a rel=\"noreferrer noopener\" aria-label=\"\nNIC1 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRXVLQgEu3nnurPC\" target=\"_blank\">NIC1<\/a>4    <\/em>Informaci\u00f3n Financiera por Segmentos  <br> <a rel=\"noreferrer noopener\" aria-label=\"NIC16 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiHrfwVL20UvkrNJ4\" target=\"_blank\">NIC16<\/a>    Propiedad, planta y equipo<br><a rel=\"noreferrer noopener\" aria-label=\" NIC17 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiHxgKgGGhWuJOyHb\" target=\"_blank\"> NIC17<\/a>    Arrendamientos<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC18 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRacwvOUCLQsWvL5\" target=\"_blank\">NIC18<\/a>    Ingresos de actividades ordinarias<br><a rel=\"noreferrer noopener\" aria-label=\" NIC19 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQA4vItNDdEqzDNk\" target=\"_blank\"> NIC19<\/a>    Beneficios a los empleados<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC20   (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiH3OYKAi0yqWV9JW\" target=\"_blank\">NIC20  <\/a>  Contabilizaci\u00f3n de las subvenciones del gobierno e informaci\u00f3n a revelar sobre ayudas gubernamentales <br> <a rel=\"noreferrer noopener\" aria-label=\"NIC21  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiH5FdkfL_Avg06sV\" target=\"_blank\">NIC21 <\/a>   Efecto de las variaciones en las tasas de cambio de la moneda extranjera<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC23  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiH_ukfkJNOXIAFhD\" target=\"_blank\">NIC23 <\/a>   Costos por pr\u00e9stamos<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC24 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQWsDLfmb4UKx6sG\" target=\"_blank\">NIC24<\/a>    Informaci\u00f3n a revelar sobre partes relacionados<br><a rel=\"noreferrer noopener\" aria-label=\" NIC26  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQFnG0bdknhhDbXz\" target=\"_blank\"> NIC26 <\/a>   Contabilizaci\u00f3n e informaci\u00f3n financiera sobre planes de beneficio por retiro<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC27 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQJoKc_eQMkMkh2M\" target=\"_blank\">NIC27<\/a>    Estados financieros consolidados y separados <br> <a rel=\"noreferrer noopener\" aria-label=\"NIC28 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQNf0ApncOszYbUn\" target=\"_blank\">NIC28<\/a>    Inversiones en Asociadas<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC29  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQSHYlim5Zghjo_R\" target=\"_blank\">NIC29 <\/a>   Informaci\u00f3n Financiera en Econom\u00edas Hiperinflacionarias<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC31  (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiRgzbe9bFPKTicHV\" target=\"_blank\">NIC31 <\/a>   Participaciones en negocios conjuntos <br> <a rel=\"noreferrer noopener\" aria-label=\"NIC32 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQgmulpvqU2IiAgE\" target=\"_blank\">NIC32<\/a>    Instrumentos Financieros: Presentaci\u00f3n <br> <a rel=\"noreferrer noopener\" aria-label=\"NIC33 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQdFZTBhuee_Hm9q\" target=\"_blank\">NIC33<\/a>    Ganancias por Acci\u00f3n<br><a rel=\"noreferrer noopener\" aria-label=\" NIC34 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQawsjgWf0BiAhPd\" target=\"_blank\"> NIC34<\/a>    Informe Financiero Intermedio<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC36 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQrbRSK9PghmBnzv\" target=\"_blank\">NIC36<\/a>    Deterioro del Valor de los Activos<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC37 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQkxhOdm5GHN6h74\" target=\"_blank\">NIC37<\/a>    Provisiones, Pasivos Contingentes y Activos Contingentes<br><a rel=\"noreferrer noopener\" aria-label=\" NIC38 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQu4oj3_38v4yuqq\" target=\"_blank\"> NIC38<\/a>    Activos Intangibles<br><a rel=\"noreferrer noopener\" aria-label=\" NIC39 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQywSnY8JyadlP4z\" target=\"_blank\"> NIC39<\/a>    Instrumentos Financieros: Reconocimiento y Medici\u00f3n<br> <a rel=\"noreferrer noopener\" aria-label=\"NIC40 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQ5_2hAuyWEebKe_\" target=\"_blank\">NIC40<\/a>    Propiedades de inversi\u00f3n<br><a rel=\"noreferrer noopener\" aria-label=\" NIC41 (opens in a new tab)\" href=\"https:\/\/1drv.ms\/b\/s!AvSXhzq2Q_qKiQ2ay33hIAy0Ha5b\" target=\"_blank\"> NIC41<\/a>    Agricultura<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>NORMAS INTERNACIONALES DE CONTABILIDAD Prefacio a los Pronunciamientos sobre Normas Internacionales de Contabilidad y el Marco Conceptual para la Preparaci\u00f3n y Presentaci\u00f3n de los Estados Financieros NIC1 Presentaci\u00f3n de Estados Financieros NIC2 Inventarios NIC7 Estado de Flujos de Efectivo NIC8 Pol\u00edticas Contables, cambios en estimaciones contables y errores NIC10 Hechos ocurridos despu\u00e9s del periodo sobre &hellip; <a href=\"https:\/\/www.perucontadores.com\/index.php\/nic\/\" class=\"more-link\">Continuar leyendo<span class=\"screen-reader-text\"> \u00abNIC\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-196","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/pages\/196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":4,"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/pages\/196\/revisions"}],"predecessor-version":[{"id":200,"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/pages\/196\/revisions\/200"}],"wp:attachment":[{"href":"https:\/\/www.perucontadores.com\/index.php\/wp-json\/wp\/v2\/media?parent=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}