Preparing Future-Ready Professionals

Desarrollo y redacción de medidas financieras complementarias—Definición, principios e información a revelar, Guía Internacional de Buenas Prácticas

Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure

Translated by: Federación Argentina de Consejos Profesionales de Ciencias Económicas
Status: Completed

IFAC
Apr 13, 2016 | Guidance & Support Tools, Translation
16 Pages
Spanish

View Original English Version: Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure

All available Translations: Spanish

Don't see your language? Request permission to translate

Guía Internacional de Buenas Prácticas

Esta guía proporciona recomendaciones para el uso de medidas financieras complementarias como parte de la información financiera de alta calidad en las organizaciones. Dado que las medidas financieras complementarias quedan fuera del ámbito de competencias de los principios generalmente aceptados, pueden carecer de transparencia, comparabilidad y consistencia, cualidades esenciales para los inversores y otras partes interesadas que desean evaluar el desempeño financiero. Para hacer frente a este reto, la guía establece un conjunto de principios que permite a los contadores profesionales desarrollar e informar medidas útiles de acuerdo con las características cualitativas de la información financiera.

 

Desarrollo y redacción de medidas financieras complementarias (PDF | 568K)
Developing and Reporting Supplementary Financial Measures
Date: Apr 13, 2016

 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Looking for the standard-setting boards?

View Boards Site

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.