Ifrs en espanol 2014 pdf


 

Our mission is to develop IFRS® Standards that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the. Spanish IFRS (Red Book) and Downloadable PDF Bundle Español - Normas Internacionales de Información Financiera (NIIF) - Printed Copy. Translation of our material is a vital part of achieving our mission to develop a single set of high-quality global accounting standards for use around the world.

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Ifrs En Espanol 2014 Pdf

Español Normas NIIF ® (Libro Rojo) - (Downloadable PDF) Annual Improvements to IFRS Standards – Cycle: IFRS 12 Disclosure of Interests. In we developed an online quiz based on the Pocket Guide to IFRS Standards: the global financial reporting Acceda al Cuestionario NIIF en español. Sign in to your IFRS account. If you have any issues signing in or with your subscriptions level, please email Customer Services.

Translation of our material is a vital part of achieving our mission to develop a single set of high-quality global accounting standards for use around the world. These are the most common questions about official translations of IFRS material. The team is ready to help with any further questions. Contact us. A TAC team project manager is assigned to each language to act as key support and contact. That manager:. The Foundation owns and controls all intellectual property rights in the IFRS Standards in English and all other languages and therefore has the exclusive rights to reproduce, or authorise others to translate and reproduce its materials. In order to maintain control of its intellectual property, the Foundation will require a translating body to assign the copyright of the translated IFRS Standards to the Foundation. This will enable the Foundation to maintain control over the translation to ensure there is a single, high-quality version in each language, provide the translation to other adopting jurisdictions that speak the same language and maintain the translation in case the translating body is not able to continue its relationship with the Foundation. The list explains which year the publication was created, and also which version it is our Red Book or Blue Book. All Standards and Interpretations are available as pdfs. Access to the unaccompanied Standards is free, but you will need to complete a Basic registration in order to view them. This can be done by logging in at the top of the page.

The committee comprises representatives from different sectors preparers, users, academics and standard-setters who participate on a voluntary basis. The committees should include representation from all countries that use that particular language. The objective of the coordinator is to ensure the best possible quality of translation within the agreed timeframe.

The coordinator encourages participation in the review process from all committee members, and facilitates consensus within the committee. The coordinator signs off on all translations before they can be finalised. This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy. Sign in. Enter your search term below.

Our structure Our consultative bodies. Working in the public interest Contact us.

Why global accounting standards? News and resources. Adoption and copyright. Work plan Current areas of focus Interpretations Committee open items. Research Programme Open for comment documents Completed projects. Better Communication in Financial Reporting.

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IFRS Standards are technical documents that require expert input to ensure that the resulting translation is accurate and appropriate for all countries that speak that particular language. In line with the Foundation's mission to develop a single set of high-quality standards, only one translation per language is permitted to avoid endangering comparability, transparency, and the long-term sustainability of high quality translations.

What is the official translation process? Professional translation Review by a committee of experts. That manager: Reviews and approves the composition of the review committee, including the coordinator. Reviews and monitors the translation process together with the coordinator of the committee.

Provides advice on translation best practice and guidance on using computer-assisted translation CAT software. Provides files for translation or review and any available reference material. What are the steps to starting a translation project? Contact the TAC team to discuss the proposed translation and the relevant contract.

Set up a review committee and arrange translators. The IFRS Foundation recommends the use of professional translators who will be able to make use of computer-assisted translation software. The relevant project manager from the TAC team will provide support in this process and will formally approve the review committee membership. Once the agreement is in place, the relevant project manager from the TAC team will provide you with the relevant materials for translation.

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These companies in emerging economies are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside the country. This results in making the Capital markets global in nature Thappa, IFRS is perceived as a high quality accounting standard, compared to most local accounting standards, which can help to foster increased comparability of financial statements by investors.

Globalization, increased borderlisting, attraction of foreign investment and aids, and other institutional factors have been the motivating factors for IFRS adoption Ojiedu et.

Major challenges of adopting IFRS The problem of differences in accounting standards will continue to exist for some time. Currently industries such as banking and insurance companies are also regulated by specific acts that prescribe accounting norms. IFRS does not provide industry specific standards so there would be additional transition challenges as and when progress is made.

IFRS requires valuations and future forecasts, which will involve use of estimates, assumptions and management's judgments Kumar, The principal impeding factors in the adoption process of IFRS in Europe, America and the rest of the world are not necessarily technical but cultural issues, mental models, legal impediments, educational needs and political influences Obazee, as cited by Ojiedu et.

Empirical evidence Bhattachaijee. The aim of the study is to examine the adoption and application of IFRS with specific reference to the role of IFRS for quality accounting information, problems regarding the adoption and application of IFRS in the context of Bangladesh by reviewing various journals , research papers and diagnostic study reports and news paper articles and concludes that Agency problem between management and shareholders , reduce the cost of investors of processing financial information, reduce accounting diversity , improve risk-sharing and lowers cost of capital.

The study highlights the challenges of adopting IFRS as the wholesale importation of the highly sophisticated rules like IASs is not suitable for less sophisticated economic and regulatory structure of Bangladesh, ambiguity of role and responsibility of the Securities and Exchange Commission SEC and the Institute of Chartered Accountants of Bangladesh ICAB and only enforcement mechanism will not help the procedure if some firms are forced to adopt IFRS against their will.

The paper also highlights on the challenges ahead in the implementation of IFRS in Indian banking sector and the possible ways to address the challenges. The study is basically based on the secondary data gathered from related literature published in the journals, newspaper, books, statements, reports. The nature of study is qualitative, descriptive and analytical.

Finally the paper concludes that IFRSs in Indian Banking Industry would bring many benefits to the industry along with some challenges like changes to the existing law, skilled manpower, increasing cost. The paper deals with some of the issues and challenges associated with IFRS adoption and finds that Weak institutional framework and uniform application of IFRSs across different jurisdictions are the major challenge among others.

Some of the suggestions of the study are; Continual training of auditors, regulators, analysts and other users, introduction of an awareness program by government, allocation of adequate resources, careful planning and extensive public education, a legal and regulatory and institutional support with strong management systems. Finally the study concludes that various stakeholders' involvement in the development plans and effective communications are vital for successful IFRS adoption.

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IFRS will position Nigerian companies in the global market place as well as ensure transparency, accountability and integrity in financial reporting in Nigeria which is a prerequisite for the attraction of investment that will promote economic development. It will provide international investors the ability to make well- informed, useful and meaningful comparison of investment portfolio in Nigeria and other countries.

Multinational companies with the aid of IFRS financial statement provide for easy consolidation of financial statements. It promotes better management control systems. IFRS statements are easier to comply with the financial requirements of overseas stock.

It also facilitates ease of cross border transactions and trading within the region through common accounting practice especially in underdeveloped regions of the world like the Economic Community of West African States ECOWAS. It will help to facilitate compilation of meaningful data on the performance of enterprises within the ECOWAS and other regions of the world. It will assist Nigeria in attracting international investors as the adoption of IFRS financials promotes easy monitoring of overseas investments.

Transparency and better accountability in government Ministries, Departments and Agencies MDA will be promoted through the IFRS adoption in the public sector accounting and management of resources. It will also lead to increase in government revenue as a result of transparency and integrity in reporting. Easier access to capital is also facilitated through IFRS. Despite the aforementioned envisaged benefits there are still challenges.

There is the urgent need to improve the level of public awareness especially among investors and regulatory authorities in Nigeria. There is also chronic shortage of professionals that are competent to implement the IFRS within the given time frame as contained in the schedule of the Nigerian roadmap for its adoption i. January -January The study used the content analysis method by reviewing available literature sourced from textbooks, Journals, Newspaper and other official document on International Financial Reporting standards that are relevant to Nigeria to highlight challenges.

The result of study reveals that the transition to IFRS will bring a significant change to tax accounting methods, taxable profits and tax liabilities, lack of IFRS awareness and knowledge, absence of conversion management and outline of conversion plan. Finally the study suggests that the syllabi in respect of accounting courses in higher educational institutions should incorporate the provisions of the standards, the understanding of IFRS should also be introduced to the students of the tertiary institutions.

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Emphasis on training of practitioners on the field should be extended to students as some of them may not be able to meet the training fees. Therefore it is necessary that lecturers are well equipped to train the students.

Laws that are inconsistent with the IFRS have to be amended. The study concludes that not only IFRS adoption is associated with high accounting quality evidenced there are factors beyond the fundamentals - capital market fraud- which determine stock market valuation.

Finally the study recommends the global adoption of IFRS, Particularly for emerging economies and Nigeria banking sector should embrace best corporate governance practices.

To answer the research question and achieve the objectives, both primary and secondary data were collected through questionnaire, interview and the review of related authorized document. The respondents which were selected from those companies adopted IFRS includes finance officers and accountants.

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The result shows that Cost of adoption, need for training, complexity of IFRS, Lack of adequate implementation guidance. Moreover the findings revealed that due to the benefits outweighs the problems IFRS should have been adopted earlier in Ethiopia.

The benefits of effective and efficient financial reporting for companies, IFRS lead to improved comparability and reliability of financial statements, enhanced transparency through disclosure of information, enhanced investor confidence, improved regulatory oversight and greater credibility for the accounting profession. The study focus on identifying the impact of adopting IFRS on the quality of financial reporting, examining the challenges and recognizing the benefits of adopting IFRS in financial institution.

The paper uses both qualitative and quantitative approach by taking a sample of 32 out of 35 private banks and insurances companies registered under National Bank of Ethiopia. The study uses both primary and secondary data source collected through questionnaire and document review. Quality of financial reporting has significant correlation with the transparency, accountability and economic efficiency.

Sign in. Enter your search term below. Our structure Our consultative bodies. Working in the public interest Contact us. Why global accounting standards? News and resources. Adoption and copyright. Work plan Current areas of focus Interpretations Committee open items.

Research Programme Open for comment documents Completed projects. Better Communication in Financial Reporting.

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