8/13/2019 El papel del modelo de negocio en los Estados Financieros

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Kh pgpkh dkh aodkho dk mkeofio km hos Kstgdos Nimgmfikros

por Kdugrdo Rktgzzk

Kh Erupo Kuropko dk Imnoragfim Nimgmfikrg (KNPGE), hg Gutoridgd dk Moraks Fomtg`hks (GMF) dk

Nrgmfig y kh Nimgmfigh Pkportime Foumfih (NPF) dkh Pkimo mido !gm pu`hifgdo kh dofuakmto"

Kh pgpkh dkh aodkho dk mkeofio km hos Kstgdos Nimgmfikros pdn, 9> peimgskm Imeh#s

Kh t#raimo $odkho dk Mkeofio gpgrkfi km hg MIIN % Imstruakmtos nimgmfikros sikmdo pgrtk iaph&fitg dk

'grigs MIF MIIN

m $odkho dk Mkeofio onrkfk umg idkg dk fao sk fgpturg kh 'ghor y hos nhu*os mktos dk knkfti'o

ekmkrgdos g trg'#s dk hos imerksos km kh furso moragh dk um mkeofio, km otrgs pghg`rgs, sk fkmtrg km kh

profkso dk frkgfim dk 'ghor dk umg kmtidgd

$odkho dk Mkeofio tikmdk g sustituir hg utihi+gfim dkh fomfkpto dk hg Imtkmfim dk hg Gdaimistrgfim,

sikmdo kh priakro um fomfkpto ekmkrghakmtk as kstg`hk, o`skr'g`hk y as nfih dk 'krinifgr

Kh dofuakmto sostikmk -uk kh aodkho dk mkeofio dk`k *uegr um pgpkh km hg prkskmtgfim dk imnoraks

nimgmfikros, dk`k skr pgrtk dkh agrfo fomfkptugh y skr imforporgdo km hgs morags rkspkfti'gs (km hos

gspkftos dk Pkfomofiaikmto, $kdifim, .rkskmtgfim y /i'uhegfim dk hg Imnoragfim Nimgmfikrg)

http://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRC,-EFRAG-and-ANC-Research-Paper-The-role-of-the.pdfhttp://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRC,-EFRAG-and-ANC-Research-Paper-The-role-of-the.pdf