Capitulo 2 + El Plan de Cuentas para Sistemas Contables en NIIF 2019 Propuesta de Plan de Cuentas para Sistemas Contables en NIF OBJETIVO. H plan de caeta usc a ior en rept de as pe ‘aconcs econ relndas po Ia etades con elt de peri la Preventcincomprennbledeaiormacon y une aecoad ean dele [CONTENIDO. plane cuenta et comps por ncatlga de enya Alsen y dinicypra in pecin de lns msmals xaes dees obser. ‘ance rept conte ssl perches tranches cone. {CATALOGO DE CUENTAS 8 cago de cues contin la reacion ord rd y cscs des dase, grupos, eens y sucess de acti, ps, toni, ingeson, ats conto de wate y conte de roduc e opera hn, entcaas on un cio namsericoy 5 espectvadenominactn. DDESCRIPCIONES ¥ DINAMICAS, Las decipsiones expres odetallss oe oncypos de fs dienes ses, grupos y cuentas ics ene eto © Indians operaciones areas es cau de as cues. Ls ini sean forma en gue deben iia coma yeaa os ‘Merester mowimientsconables ue a feten‘CAMPO DE APLICACION. te lan de cents poe se apd por tds {oe pemonas mats o aries gue et obliges 9 Meat contabda de ‘Sonera ont prev el dp de Comer. Dich pesonas, ya fs fests del presente der, se denominarn ees 0 ‘a formate Tat plan de cers pd slid porch nti norma a ‘lad ses neurite cio pas, pion. gens, ‘Seo por ncn paral ecmociniento de easacclones expect de Saison temic sonpre ls Utes yen de econoimlert9 ‘Siicigrencl neo cones ur rma fiance ya seco Gamepad la NI par ls py. ‘CATALOGO DECUENTAS,Eestioge decuntasysesucurasrin dap ‘Geibnopatva yen conta porn tlle aes, os cs ‘Sears diseases en see coao mejores eae ‘aks culate la nln cir ts ono compara y oomprenstidad fate pln de cats nonce inion genre subuenas tes como “Sherry” en un ed parts presentan tans ‘Sox rcnes con an evel compat con ninguna de as nabeents ‘Sacto at py, stad He de ceary doin as cues ue {eprint sconce es ransclones. DINAMICASY DESCRIPCIONES, nods. tad cide no wir Tannin deserpioes stiles nt pln ard as ups preps, ‘ole cltament ela gure de cada uc, cig denomiaco, [AUNILIARES. Adc is abun nds en xy stad ‘sere por le nad infra au ncsiase pohn ire a Tees oquerier de acolo cit ences de ent informant puso ‘Gul bn eon goes coporencomervand a exact sgeia por pa. ABREVINTURAS La denominai dasa ls rab qu conforma at ingodl pan de cuentas pes er pads tla ater pte nomic, spun corey |KO OFICIALES, Los Roy de comer esas deberin Deas a anos normale ester por Gabler nicloal 2 aa desc tardies numeric yt denominaiones dl alg de cuentas comenidas ‘Mopeds por enti La cocci el catty de evan et estrctra sobre base de os spines nivee a 15 [eemedgns dd vot | Siemon” [naman ren | mown | eo ean ni pet a creamer Clases pl de wena (PC) et eyo ig Sos sguines: see cs qu entca pier chan? [Conese oan ode op a censors en ncaa x ne pla po sate pln den srl x nti eo sigs dezets 2619 450 de 198, para fet de oto {ke cleriscos econ, tena lemme lenses neces, eran secinincorpovadon sls eo sede acide ca Sear ee ln de cn a erent no pot lo eal lspreparadeesy trios de infrmacnfanrs ‘eer stints po i nestent den cg unc sn ma en deen ear capactndor pare nln pan ne gon, dsr Aldnicas neces pre einer neprear ss heh cn, ‘Comentarios: homologaci6n de cuentas {amore inorcin fmt datos brad en canal manejo sue ‘ena decid dala pla de cents Poet ran svat gue pst en dane companions event de naeste PU tao16 Pn cams recon 2012 plan d eens pr sistas conan NIU cl Hares “ool ‘Sh de tena Lsmologcié de cuentas cost en gular plan ico deca, dei toedlume! Deco 258 de 1393 propa de plan decent presses lots en ten el alent sss as: 1. Gets tradas ene PUC Deseo 25501998) ynenaetin ‘temla en la propesta cits par sens conta ot Itc NI or empl, alrzaciones etn contrpada en as ‘itt noqueends dec conestogue ne van elas alrzaones 1a fora como se eonocen los valores que resan dealer tacos bad poi de grupo de acts cl perience, yy m0 pope prado (1-38, ‘Cents que se manteen ena casos PUCYl plan conable para ‘Cuetas que no ain enc PUC se roponen pales sss oa even NI ‘Medicinal valor razonaee eo atvos wy arn fas pate Inver comprade y edo tngan Mera de irc m eg sts (NITE 3) Deteriors sgt que aoe Ho dl ben sierra sar recupeabe, (seu i el rd active cl pose series, opie, plot epee denser eaves (NIC36-Seeckin 27) ‘alorecapeblcsetnayo vbr sae lr rob endless "elton aclaurn coe mameindelveny ear dg Sits chs pt cheer suet (G30 Secon 27 ‘ctv mantis pa vena: on ato no coe, octal Han {ec wenderin eto cs dein de wenden es porque ext una los iad de vents (NIT 5 Seen 17) “Acurdosonjntars es uando hay otvdades qu conan canna empl emercoy, nlonestempraes taping cuando une eli econ. Tolsa conju po dou seas versiones en scan (NIC SNM TY Seclia 1). ‘artes elconada (vinci conémicos:s considera rvons nals jt qe nen capaci de coer na wes prt cen Salen nifetea, a tomar decsones finances y operas (MIC $iSccn 38) inure signs, l tomar desones Bani y oper tia (MIC 24 Seeson 39), Obsolescence an adel nla del ventric pe ‘ecto pra (NIC? Secon 1), evatuch cl valor eva vr ane ens a depen ye ‘ero dean hen 6 6 z Cosi amotio mada deco cna cm as Nina per neinsintramcnss crr eos psvon eal eon {one so nl dal atunetyamrclos nee ena pe pvt pera (NIC 39 NIE Seton 112). | Cares de eroes de peiodas anterions a corsién de crams de pesiovatrpescalecttnen es NI gta quo momento deseo Traum err se eenoce fet anc epee del pet oe ‘chaps orga Las NIM con en ce conserva la conquer es, ig qe sexpee la exten fiance os ne habe cele ‘errr (NIC Seen 10), ‘Cambio ex ples otter: so cig umes oe cn os ‘lr dabus er etna fico sss eee or ei teclorsmurn dls oman ison pn mg dase patna ‘Cuando se presente aos nl pita cals gl queen cre sion de ered pins antral etal deen sexes, fom a sempre se hubies ads es pedis (NIC Sen 10), {Couversin de noocos en el extaner (NIE 21 Secein 30): 6 aside bs ‘expe eles eau fancinn aa onedadsente local y bse “Gasquesarjanse xonacerin onl patina ‘Mone facials coir atone lll tlds pore cern ‘onda moneda dane ye dear hs operaciones Plans detentions por retro (NIC 26-Sece6n 28) acer co ev ‘otdad se comproete suminstra benef i reac mement eee sas evi 0 dsp (use fra de tela psc 9 somo Dig nko}, sempre que ales beni, os aporacone& le mio ve ‘eps delempledor, pueda se determine xno om ater AX Tvorc dl Yeti, yea 3 pride as caus sales doc ‘meno dels rit abuses de nena ‘Como aor fines nee el stadia de fas Norma Inrniconales de Inacio Financia pra logan mayen dees popes8 evenness 2019 Homologacién de cuentas [becnttoaesooeiees Ys we 2 = TEE Fina rma i ee 0 [acivo 1 [aches cot | cease caniatacin 7 | Biponibie 1 [coy et | 7a tec pt etatce rene | adeno z a co cece, lor finer Te SS pe ieee RIO. | cssmenows 16? 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