{"id":632,"date":"2012-11-06T15:00:38","date_gmt":"2012-11-06T15:00:38","guid":{"rendered":"http:\/\/www.imecaf.com\/blog\/?p=632"},"modified":"2012-11-06T15:12:31","modified_gmt":"2012-11-06T15:12:31","slug":"que-son-las-ifrs-o-niif","status":"publish","type":"post","link":"https:\/\/imecaf.com\/blog\/2012\/11\/06\/que-son-las-ifrs-o-niif\/","title":{"rendered":"\u00bfQu\u00e9 son las IFRS o NIIF?"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p>Las Normas Internacionales de Informaci\u00f3n Financiera, NIIF o IFRS (por sus siglas en ingl\u00e9s:\u00a0International Financial Reporting Standards) son est\u00e1ndares contables de aplicaci\u00f3n mundial, creados por el International Accounting Standards Board\u00a0(IASB)\u00a0 y orientados a uniformar las pr\u00e1cticas contables entre los distintos pa\u00edses. Estas normas establecen los requisitos de reconocimiento, medici\u00f3n, presentaci\u00f3n e informaci\u00f3n a revelar que se refieren a las transacciones y sucesos econ\u00f3micos que son importantes en los estados financieros.<\/p>\n<p style=\"text-align: justify;\">Las normas se conocen con las siglas NIC y NIIF dependiendo de cuando fueron aprobadas y se matizan a trav\u00e9s de las \u00abinterpretaciones\u00bb que se conocen con las siglas\u00a0SIC y CINIIF.<\/p>\n<p>Las normas contables dictadas entre\u00a01973\u00a0y\u00a02001, reciben el nombre de \u00abNormas Internacionales de Contabilidad\u00bb (NIC) y fueron dictadas por el (IASC) International Accounting Standards Committee, precedente del actual IASB. Desde abril de 2001, a\u00f1o de constituci\u00f3n del IASB, este organismo adopt\u00f3 todas las NIC y continu\u00f3 su desarrollo, denominando a las nuevas normas NIIF.<\/p>\n<p>Las normas IFRS surgieron de las dificultades de comparar los informes financieros entre un pa\u00eds y otro, dado que cada uno ten\u00eda sus propias normas contables. Bajo este esquema, se hace complejo tomar decisiones de negocio en distintos pa\u00edses al no contar con informaci\u00f3n homog\u00e9nea.<\/p>\n<p>La introducci\u00f3n de las IFRS al mercado nacional, que inici\u00f3\u00a0a partir del 1 de enero de 2009, no es s\u00f3lo la mayor revoluci\u00f3n que se ha conocido en el mundo de la contabilidad, sino un desaf\u00edo que afecta a todas las \u00e1reas y procesos de las empresas.<\/p>\n<p>La convergencia a IFRS requiere de cambios en el \u00e1rea financiera y contable, en la mayor\u00eda de los sistemas y procesos, as\u00ed como tambi\u00e9n en el \u00e1rea de recursos humanos. Por ello es importante entender que IFRS, no solo es un problema contable o transitorio si no que es un proyecto integrado y urgente.<\/p>\n<p><em>Fuente:<\/em> <a rel=nofollow href=\"http:\/\/www.ifrs.cl\/que_son_ifrs.htm\" target=\"_blank\">ifrs.cl<\/a>, <a rel=nofollow href=\"http:\/\/es.wikipedia.org\/wiki\/Normas_Internacionales_de_Informaci%C3%B3n_Financiera\" target=\"_blank\">wikipedia.org<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las Normas Internacionales de Informaci\u00f3n Financiera, NIIF o IFRS (por sus siglas en ingl\u00e9s:\u00a0International Financial Reporting Standards) son est\u00e1ndares contables de aplicaci\u00f3n mundial, creados por el International Accounting Standards Board\u00a0(IASB)\u00a0 y orientados a uniformar las pr\u00e1cticas contables entre los distintos pa\u00edses. Estas normas establecen los requisitos de reconocimiento, medici\u00f3n, presentaci\u00f3n e informaci\u00f3n a revelar que &#8230; <a title=\"\u00bfQu\u00e9 son las IFRS o NIIF?\" class=\"read-more\" href=\"https:\/\/imecaf.com\/blog\/2012\/11\/06\/que-son-las-ifrs-o-niif\/\">Leer m\u00e1s <span class=\"screen-reader-text\">\u00bfQu\u00e9 son las IFRS o NIIF?<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[289],"tags":[19,495,75,492,484,489,493,488,491,490,485,486,487,494],"class_list":["post-632","post","type-post","status-publish","format-standard","hentry","category-articulos-contabilidad","tag-blog-imecaf","tag-ciniif","tag-contabilidad-2","tag-iasb","tag-ifrs","tag-international-financil-reporting-standards","tag-nic","tag-niif","tag-normas-contables","tag-normas-internacionles-de-informacion-financiera","tag-que-es-ifrs","tag-que-son-las-ifrs","tag-que-son-las-niif","tag-sic"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 son las IFRS o NIIF? - IMECAF - Blog<\/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:\/\/imecaf.com\/blog\/2012\/11\/06\/que-son-las-ifrs-o-niif\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 son las IFRS o NIIF? - IMECAF - Blog\" \/>\n<meta property=\"og:description\" content=\"Las Normas Internacionales de Informaci\u00f3n Financiera, NIIF o IFRS (por sus siglas en ingl\u00e9s:\u00a0International Financial Reporting Standards) son est\u00e1ndares contables de aplicaci\u00f3n mundial, creados por el International Accounting Standards Board\u00a0(IASB)\u00a0 y orientados a uniformar las pr\u00e1cticas contables entre los distintos pa\u00edses. 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