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Pasivo Y Normas Internacionales de Información Financiera

Pasivo Y Normas Internacionales de Información Financiera


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About the Book

Este texto, sobre Pasivos y Normas Internacionales de Información Financiera, es producto de la experiencia como docente de la cátedra de Contabilidad Avanzada II (programa curricular Pasivo y Patrimonio) y Matemáticas Financieras II (Programa Curricular, la contabilidad y medida del valor del dinero en el tiempo, con operaciones de Interés Compuesto por el método de interés efectivo) en la Universidad de Oriente y; de la experiencia profesional como Gerente de contabilidad y finanzas y el libre ejercicio profesional como Consultor y Auditor. De la Universidad de Oriente egresé como Licenciada en Contaduría Pública en el Año 1992 y como Magister Scientiarum en Ciencias Administrativas Mención Finanzas en el año 2011, entre otros estudios destacan Especialización en auditoría en la Universidad Central de Venezuela y Diplomado de Investigación en la Universidad Experimentar Libertador. Actualmente docente de pregrado en la Universidad de Oriente, Núcleo Nueva Esparta- Isla de Margarita en el Departamento de Licenciatura en Contaduría Pública y de postgrado en la Asignatura Análisis Financiero. Desde que me inicié en la docencia en el año 2001 he sentido preocupación porque los alumnos y otros profesionales del área, dispongan en un solo texto de consulta, lo concerniente al tratamiento contable del pasivo corriente y no corriente. Por tal motivo, la redacción del texto, comienza desde los inicios de la contabilidad en nuestros antepasados, pasando por la partida, simple, la partida doble (teoría del cargo y el abono), hasta la contabilidad moderna basada en Normas Internacionales de Información Financiera, donde estas últimas le dan una relevancia al uso de las Matemáticas financieras como base medular para medir el pasivo no corriente. En este texto se describe como se miden las transacciones contables utilizando como base de medición para el pasivo corriente el precio de la transacción y el interés simple y; para el pasivo no corriente el valor presente por el método de interés efectivo, la elaboración de cédulas o tablas de amortización de préstamos bancarios, créditos hipotecarios, obligaciones o bonos, arrendamiento financiero y arrendamiento operativo, pasivos estimados entre otros. Espero que los conceptos aquí explicados sean de utilidad para enriquecer sus conocimientos. Quiero que tengan presente, que los conceptos aquí emitidos no son definitivos debido a que es una adaptación de las NIIF al contexto venezolano y tanto las NIIF a través de la fundación IASB-IFRS, así como, el entorno jurídico en Venezuela están en constantes cambios.


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Product Details
  • ISBN-13: 9781687352293
  • Publisher: Independently Published
  • Publisher Imprint: Independently Published
  • Height: 280 mm
  • No of Pages: 212
  • Spine Width: 14 mm
  • Weight: 743 gr
  • ISBN-10: 1687352291
  • Publisher Date: 26 Dec 2018
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Sub Title: Una Adaptación Al Contexto Venezolano
  • Width: 216 mm


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