8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

1/63

 

PFSVEFK KLPEBS JF

MKILPEBCMÓK IMKBKCMFPB PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22. 

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

2/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 2 jf 90 

MKJMCF KMI B2 - FSZPVCZVPB JF GBS KLPEBS JF MKILPEBCMÓK IMKBKCMFPB ................................................ 4

Mktrljuccmók .............................................................................................................................................................. 4

Xrfâe`ugl. ............................................................................................................................................................ 4

Pbzlkfs pbrb femtmr gb KMI B-2 ............................................................................................................................ 4Xrmkcmpbgfs cbe`mls fk rfgbcmók clk prlkukcmbemfktls bktfrmlrfs ....................................................................... 4

Clkvfrnfkcmb clk gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb .......................................................... =

L`oftmvl ................................................................................................................................................................... 28

Bgcbkcf .................................................................................................................................................................... 28

Clktb`mgmjbj ............................................................................................................................................................ 28

Mkilrebcmók imkbkcmfrb ............................................................................................................................................ 28

Fstructurb ................................................................................................................................................................ 28

Ebrcl Clkcfptubg ................................................................................................................................................... 22

Xlstugbjls ̀ âsmcls ................................................................................................................................................... 20

 Kfcfsmjbjfs jf gls usubrmls y l`oftmvls jf gls fstbjls imkbkcmfrls ........................................................................ 20

Cbrbctfråstmcbs cubgmtbtmvbs jf gb mkilrebcmók imkbkcmfrb ........................................................................................ 23

Fgfefktls ̀ âsmcls jf gls fstbjls imkbkcmfrls ......................................................................................................... 23

Pfclklcmemfktl y vbgubcmók jf gls fgfefktls jf gls fstbjls imkbkcmfrls .............................................................. 23

Xrfsfktbcmók y rfvfgbcmók fk gls fstbjls imkbkcmfrls .............................................................................................. 2:

Fkilquf pbrb jfsbrrlggbr klrebs pbrtmcugbrfs ......................................................................................................... 2:

Oumcml prlifsmlkbg fk gb bpgmcbcmók jf gbs klrebs jf Mkilrebcmók imkbkcmfrb ......................................................... 26

Fgb`lrbcmók jf fstmebcmlkfs clktb`gfs quf sfbk clkimb`gfs ................................................................................... 26

Jftfremkbcmók jf nrbjls jf mkcfrtmjue`rf rfspfctl b gb fvfktubg lcurrfkcmb jf sucfsls iuturls .......................... 26

Sfgfccmók fktrf bgtfrkbtmvbs pfremtmjbs ................................................................................................................... 29

Fgfccmók jf klrebs clktb`gfs supgftlrmbs b gbs KMI cubkjl sfb prlcfjfktf ........................................................... 29

Fstb`gfcmemfktl jf trbtbemfktls clktb`gfs pbrtmcugbrfs .......................................................................................... 29

Glnrbr fg fqumgm`rml fktrf gbs cbrbctfråstmcbs cubgmtbtmvbs jf gb mkilrebcmók imkbkcmfrb ........................................... 29

Xrfsfktbcmók rbzlkb`gf ............................................................................................................................................ 29

Ymnfkcmb .................................................................................................................................................................. 29

 KMI B0 - XLSZVGBJLS @ÂSMCLS .......................................................................................................................... 2>

Mktrljuccmók ............................................................................................................................................................ 2>

Xrfâe`ugl. .......................................................................................................................................................... 2>

Pbzlkfs pbrb femtmr gb KMI B-0. ......................................................................................................................... 2>

Xrmkcmpbgfs cbe`mls fk rfgbcmók clk prlkukcmbemfktls bktfrmlrfs. .................................................................... 2>

Gls kufvls plstugbjls `âsmcls. .......................................................................................................................... 24

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

3/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 0 jf 90 

Clkvfrnfkcmb clk gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb. ....................................................... 24

Xlstugbjls ̀ âsmcls ................................................................................................................................................... 2=

L`oftmvl. ............................................................................................................................................................. 2=

Bgcbkcf. .............................................................................................................................................................. 2=

Jfimkmcmók. .......................................................................................................................................................... 2=Sustbkcmb fclkóemcb ............................................................................................................................................... 08

Xlstugbjl `âsmcl. ................................................................................................................................................ 08

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 08

Gb sustbkcmb fclkóemcb jf`f prfvbgfcfr. ....................................................................................................... 08

Fofepgl. ......................................................................................................................................................... 08

Fktmjbj fclkóemcb .................................................................................................................................................. 02

Xlstugbjl `âsmcl. ................................................................................................................................................ 02

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 02

Vkmjbj mjfktmimcb`gf. ...................................................................................................................................... 02

Clkouktl mktfnrbjl jf bctmvmjbjfs fclkóemcbs y rfcursls. ............................................................................ 02

ßkmcl cfktrl jf clktrlg mkjfpfkjmfktf ........................................................................................................... 02

Cuepgmemfktl jf imkfs fspfcåimcls ................................................................................................................. 02

Xfrslkbgmjbj jf gb fktmjbj fclkóemcb ............................................................................................................ 00

 Kfnlcml fk ebrcdb .................................................................................................................................................. 00

Xlstugbjl `âsmcl. ................................................................................................................................................ 00

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 00

Fxmstfkcmb pfrebkfktf .................................................................................................................................... 00

Jfvfknbcmók clktb`gf ............................................................................................................................................. 00

Xlstugbjl `âsmcl. ................................................................................................................................................ 00

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 00

Zrbksbccmlkfs. ................................................................................................................................................ 03

Zrbksilrebcmlkfs mktfrkbs. ............................................................................................................................. 03

Ltrls Fvfktls. ................................................................................................................................................ 03

Fk su tltbgmjbj. ............................................................................................................................................... 03

Elefktl fk fg quf lcurrfk. ........................................................................................................................... 03Pfbgmzbjls. ..................................................................................................................................................... 03

Xfrmljl clktb`gf. ............................................................................................................................................ 0:

Bslcmbcmók jf clstls y nbstls clk mknrfsls ............................................................................................................ 06

Xlstugbjl `âsmcl. ................................................................................................................................................ 06

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 06

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

4/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 3 jf 90 

Mjfktmimcbrsf clk fg mknrfsl quf nfkfrfk......................................................................................................... 06

Ybgubcmók ................................................................................................................................................................ 09

Xlstugbjl `âsmcl. ................................................................................................................................................ 09

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 09

Cubktmimcbrsf fk tíremkls elkftbrmls. ........................................................................................................... 09Ybglr fclkóemcl eâs l`oftmvl. ...................................................................................................................... 09

Jubgmjbj fclkóemcb ................................................................................................................................................ 09

Xlstugbjl `âsmcl. ................................................................................................................................................ 09

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 09

Fstructurb imkbkcmfrb. ...................................................................................................................................... 09

Clksmstfkcmb ............................................................................................................................................................ 0>

Xlstugbjl `âsmcl. ................................................................................................................................................ 0>

Fxpgmcbcmók jfg plstugbjl `âsmcl. ....................................................................................................................... 0>

Emsel Zrbtbemfktl clktb`gf. ......................................................................................................................... 0>

Ymnfkcmb .................................................................................................................................................................. 0>

 KMI B6 - FGFEFKZLS @ÂSMCLS JF GLS FSZBJLS IMKBKCMFPLS ............................................................... 04

L`oftmvl ................................................................................................................................................................... 04

Bgcbkcf .................................................................................................................................................................... 04

@bgbkcf nfkfrbg ....................................................................................................................................................... 04

Bctmvls. ............................................................................................................................................................... 04

Jfimkmcmók. ...................................................................................................................................................... 04

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 04

Pfcursl clktrlgbjl plr ukb fktmjbj. .......................................................................................................... 04

Mjfktmimcbjl. ............................................................................................................................................... 04

Cubktmimcbjl fk tíremkls elkftbrmls. ........................................................................................................ 0=

Jfrmvbjl jf lpfrbcmlkfs lcurrmjbs fk fg pbsbjl ........................................................................................ 0=

Zmpls jf bctmvls. ............................................................................................................................................. 0=

Clksmjfrbcmlkfs bjmcmlkbgfs. .......................................................................................................................... 0=

Xbsmvls. ............................................................................................................................................................... 38

Jfimkmcmók. ...................................................................................................................................................... 38Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 38

L`gmnbcmók prfsfktf. ................................................................................................................................... 38

L`gmnbcmók vmrtubgefktf mkfgujm`gf. ........................................................................................................... 38

Mjfktmimcbjb................................................................................................................................................. 38

Cubktmimcbjb fk tíremkls elkftbrmls. ........................................................................................................ 38

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

5/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb : jf 90 

Jmsemkucmók iuturb jf `fkfimcmls fclkóemcls........................................................................................... 38

Jfrmvbjb jf lpfrbcmlkfs lcurrmjbs fk fg pbsbjl. ....................................................................................... 38

Zmpls jf pbsmvls. ................................................................................................................................................. 32

Clksmjfrbcmlkfs bjmcmlkbgfs. .............................................................................................................................. 32

Cbpmtbg clktb`gf l pbtrmelkml clktb`gf. .................................................................................................................. 32Jfimkmcmók ........................................................................................................................................................... 32

Fgfefktls jf gb jfimkmcmók .................................................................................................................................. 32

Ybglr rfsmjubg jf gls bctmvls. .......................................................................................................................... 32

Zmpls jf cbpmtbg clktb`gf. ................................................................................................................................... 32

Clksmjfrbcmlkfs bjmcmlkbgfs. .............................................................................................................................. 30

Ebktfkmemfktl jf cbpmtbg clktb`gf. .................................................................................................................... 30

Fstbjl jf rfsugtbjls y fstbjl jf bctmvmjbjfs .......................................................................................................... 30

Mknrfsls. .............................................................................................................................................................. 30

Jfimkmcmók. ...................................................................................................................................................... 30

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 33

Jurbktf uk pfrmljl clktb`gf. ..................................................................................................................... 33

Mepbctl ibvlrb`gf....................................................................................................................................... 33

Zmpls jf mknrfsls. ............................................................................................................................................... 33

Clksmjfrbcmlkfs bjmcmlkbgfs. .............................................................................................................................. 33

Clstls y Nbstls ....................................................................................................................................................... 33

Jfimkmcmók. .......................................................................................................................................................... 3:

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 3:

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 3:

Clk gb mktfkcmók jf nfkfrbr mknrfsls ......................................................................................................... 3:

Mepbctl jfsibvlrb`gf fk su cbpmtbg nbkbjl l pbtrmelkml clktb`gf ............................................................ 3:

Clksmjfrbcmlkfs sl`rf fg clstl. .......................................................................................................................... 3:

Zmpls jf nbstls. ................................................................................................................................................... 36

Clksmjfrbcmlkfs bjmcmlkbgfs. .............................................................................................................................. 36

Vtmgmjbj l pírjmjb kftb ............................................................................................................................................ 36

Jfimkmcmók ........................................................................................................................................................... 36Fgfefktls jf gb jfimkmcmók ............................................................................................................................. 36

Ybglr rfsmjubg jf gls mknrfsls .................................................................................................................... 36

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 36

Cbe`ml kftl fk fg pbtrmelkml clktb`gf ................................................................................................................... 36

Jfimkmcmók ........................................................................................................................................................... 36

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

6/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 6 jf 90 

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 39

Eljmimcbcmók jfg pbtrmelkml clktb`gf ....................................................................................................... 39

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 39

Fstbjl jf vbrmbcmlkfs fk fg cbpmtbg clktb`gf ........................................................................................................... 39

Elvmemfktls jf prlpmftbrmls. ............................................................................................................................. 39Jfimkmcmók. ...................................................................................................................................................... 39

Fgfefktls jf gb jfimkmcmók ............................................................................................................................. 39

Cbe`mls bg cbpmtbg clktrm`umjl l bg cbpmtbg nbkbjl .................................................................................... 39

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 39

Jfrmvbjls jf gbs jfcmsmlkfs jf sus prlpmftbrmls fk rfgbcmók clk su mkvfrsmók fk gb fktmjbj ...................... 3>

Zmpls jf elvmemfktls jf prlpmftbrmls. ............................................................................................................... 3>

Crfbcmók jf rfsfrvbs. .......................................................................................................................................... 3>

Jfimkmcmók. ...................................................................................................................................................... 3>

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 3>

Sfnrfnbcmók jf gbs utmgmjbjfs kftbs bcueugbjbs ........................................................................................ 3>

Vtmgmjbj l pírjmjb mktfnrbg .................................................................................................................................. 3>

Jfimkmcmók ....................................................................................................................................................... 3>

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 3>

Mkcrfefktl l jfcrfefktl jfg cbpmtbg nbkbjl ............................................................................................. 3>

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 3>

Ltrbs pbrtmjbs mktfnrbgfs ............................................................................................................................. 34

Fstbjl jf iguol jf fifctmvl y fstbjl jf cbe`mls fk gb smtubcmók imkbkcmfrb ............................................................ 34

Lrmnfk jf rfcursls. ............................................................................................................................................. 34

Jfimkmcmók. ...................................................................................................................................................... 34

Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 34

Buefktl jfg fifctmvl. ................................................................................................................................ 34

Jurbktf uk pfrmljl clktb`gf. ..................................................................................................................... 34

Zmpls jf lrmnfk jf rfcursls ............................................................................................................................ 3=

Bpgmcbcmók jf rfcursls. ....................................................................................................................................... 3=

Jfimkmcmók. ...................................................................................................................................................... 3=Fgfefktls jf gb jfimkmcmók. ............................................................................................................................ 3=

Jmsemkucmók jfg fifctmvl ........................................................................................................................... 3=

Jurbktf uk pfrmljl clktb`gf ...................................................................................................................... 3=

Zmpls jf lrmnfk jf rfcursls. ........................................................................................................................... 3=

YMNFKCMB ............................................................................................................................................................. 3=

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

7/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 9 jf 90 

 KMI @23 - DFCDLS XLSZFPMLPFS B GB IFCDB JF GLS FSZBJLS IMKBKCMFPLS.................................... :8

L`oftmvl ................................................................................................................................................................... :8

Jfimkmcmók jf tíremkls ............................................................................................................................................ :8

Crmtfrmls nfkfrbgfs ................................................................................................................................................... :8

Crmtfrmls jf vbgubcmók.............................................................................................................................................. :2Dfcdls plstfrmlrfs b gb ifcdb jf gls fstbjls imkbkcmfrls quf rfqumfrfk boustf y rfvfgbcmók. .............................. :2

Dfcdls plstfrmlrfs b gb ifcdb jf gls fstbjls imkbkcmfrls quf sógl rfqumfrfk rfvfgbcmók. ................................... :0

Crmtfrmls jf prfsfktbcmók. ........................................................................................................................................ :0

Cgbsmimcbcmók jf bctmvls. ..................................................................................................................................... :0

Crmtfrmls jf rfvfgbcmók. ........................................................................................................................................... :0

Dfcdls plstfrmlrfs b gb ifcdb jf gls fstbjls imkbkcmfrls quf rfqumfrfk boustf y rfvfgbcmók. .............................. :0

Dfcdls plstfrmlrfs b gb ifcdb jf gls fstbjls imkbkcmfrls quf sógl rfqumfrfk rfvfgbcmók. ................................... :0

Ifcdb jf suscrmpcmók jf gls fstbjls imkbkcmfrls. ................................................................................................ :3

Ymnfkcmb .................................................................................................................................................................. :3

 KMI @29 - FSZBJLS IMKBKCMFPLS JF FKZMJBJFS CLK XPLXÓSMZLS KL GVCPBZMYLS ...................... ::

L`oftmvl ................................................................................................................................................................... ::

Bgcbkcf .................................................................................................................................................................... ::

Jfimkmcmók jf tíremkls ............................................................................................................................................ ::

Bspfctls nfkfrbgfs .................................................................................................................................................. :6

Fstbjl jf plsmcmók imkbkcmfrb .................................................................................................................................. :9

 Klrebs jf prfsfktbcmók. ..................................................................................................................................... :9

Cgbsmimcbcmók jf bctmvls y pbsmvls. ................................................................................................................. :9

Cgbsmimcbcmók jfg pbtrmelkml clktb`gf. ........................................................................................................... :9

 Klrebs jf rfvfgbcmók. ........................................................................................................................................ :>

Fstbjl jf bctmvmjbjfs .............................................................................................................................................. :4

 Klrebs jf prfsfktbcmók. ..................................................................................................................................... :4

Cgbsmimcbcmók y fstructurb jfg fstbjl jf bctmvmjbjfs. ...................................................................................... :4

Cbe`ml kftl fk fg pbtrmelkml clktb`gf kl rfstrmknmjl............................................................................... :4

Cbe`ml kftl fk fg pbtrmelkml clktb`gf rfstrmknmjl tfeplrbgefktf. .......................................................... 68

Cbe`ml kftl fk fg pbtrmelkml clktb`gf rfstrmknmjl pfrebkfktfefktf. ..................................................... 68Cbe`ml kftl fk fg pbtrmelkml clktb`gf tltbg. ............................................................................................. 68

Su`cgbsmimcbcmók jf gls mknrfsls, clstls y nbstls. .......................................................................................... 68

 Klrebs jf rfvfgbcmók. ........................................................................................................................................ 60

Fstbjl jf iguols jf fifctmvl .................................................................................................................................... 60

Clktb`mgmjbj jf ilkjls............................................................................................................................................ 60

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

8/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb > jf 90 

Ymnfkcmb .................................................................................................................................................................. 60

 KMI C22 – CBXMZBG CLKZB@GF ............................................................................................................................ 63

L`oftmvl ................................................................................................................................................................... 63

Bgcbkcf .................................................................................................................................................................... 63

Jfimkmcmók jf tíremkls y bspfctls nfkfrbgfs ........................................................................................................... 63Jfimkmcmók jf tíremkls. ....................................................................................................................................... 63

Bspfctls nfkfrbgfs .............................................................................................................................................. 6:

Cgbsmimcbcmók jfg cbpmtbg ...................................................................................................................................... 6:

 Klrebs jf vbgubcmók ............................................................................................................................................... 66

Jmstmkcmók fktrf cbpmtbg y pbsmvl. ........................................................................................................................ 66

Cbpmtbg clktrm`umjl ............................................................................................................................................. 66

Cbrbctfråstmcbs nfkfrbgfs................................................................................................................................. 66

Cbpmtbg slcmbg. ................................................................................................................................................. 66

Bplrtbcmlkfs fk `mfkfs. .................................................................................................................................. 69

Bplrtbcmlkfs pbrb iuturls buefktls jf cbpmtbg. ............................................................................................. 69

Bccmlkfs prfifrfktfs. ..................................................................................................................................... 69

Xrmeb fk femsmók jf bccmlkfs y ltrbs prmebs. ................................................................................................ 69

Ltrls mkstruefktls imkbkcmfrls quf fk sustbkcmb slk jf cbpmtbg. .................................................................... 69

Nbstls jf rfnmstrl y femsmók jf bccmlkfs. ...................................................................................................... 6>

Bjqumsmcmók jf bccmlkfs prlpmbs. ................................................................................................................... 6>

Pffe`lgsl y belrtmzbcmók jf bccmlkfs. ......................................................................................................... 6>

Jfrfcdls b pfrcm`mr sógl rfkjmemfktls. .......................................................................................................... 6>

Spgmts y spgmts mkvfrsls. ................................................................................................................................... 6>

Cbpmtbg nbkbjl .................................................................................................................................................... 64

Cbrbctfråstmcbs nfkfrbgfs................................................................................................................................. 64

Pfsfrvbs jf cbpmtbg. ........................................................................................................................................ 64

Jmvmjfkjls...................................................................................................................................................... 64

Pffe`lgsls jf pírjmjbs. ................................................................................................................................ 64

Fifctl jf fscmsmlkfs. ........................................................................................................................................... 6=

 Klrebs jf prfsfktbcmók .......................................................................................................................................... 6= Klrebs jf rfvfgbcmók .............................................................................................................................................. 6=

Ymnfkcmb .................................................................................................................................................................. 92

PFIFPFKCMBS .......................................................................................................................................................... 90 

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

9/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 4 jf 90 

KMI B2 - FSZPVCZVPB JF GBS KLPEBS JF MKILPEBCMÓK IMKBKCMFPB

Mktrljuccmók

Xrfâe`ugl.Jfsjf sus mkmcmls, gb rfnugbcmók clktb`gf db trbtbjl jf fkclktrbr uk bjfcubjl slplrtf tfórmcl pbrb sustfktbr gb prâctmcb clktb`gf y pbrb numbr clkcfptubgefktf gb femsmók jf klrebs pbrtmcugbrfs, jfsfcdbkjl clk fggl pgbktfbemfktls bplybjls efrbefktf fk gb fxpfrmfkcmb, usl lclstue`rf. MK2

Fg CMJ, tmfkf clel l`oftmvls iukjbefktbgfs bvbkzbr dbcmb ukb ebylr clepbrb`mgmjbj yclkvfrnfkcmb clk gbs klrebs jf mkilrebcmók imkbkcmfrb b kmvfg mktfrkbcmlkbg, bså clel ebktfkfrfstâkjbrfs jf gb eâs bgtb cbgmjbj plsm`gf. MK0

Gb KMI B-2 clkstmtuyf gb prmefrb ibsf fk fg fstb`gfcmemfktl jf jmcdl slplrtf tfórmcl. MK3

Gbs KMI cleprfkjfk uk clkouktl jf clkcfptls nfkfrbgfs y klrebs pbrtmcugbrfs quf rfnugbk gbfgb`lrbcmók y prfsfktbcmók jf gb mkilrebcmók clktfkmjb fk gls fstbjls imkbkcmfrls y quf slkbcfptbjbs jf ebkfrb nfkfrbgmzbjb fk uk gunbr y b ukb ifcdb jftfremkbjb. MK3Gb meplrtbkcmb jf gbs KMI rbjmcb fk quf fstructurbk gb tflråb clktb`gf, fstb`gfcmfkjl gls gåemtfs yclkjmcmlkfs jf lpfrbcmók jfg smstfeb jf mkilrebcmók clktb`gf. MK6Gbs KMI fvlgucmlkbk clktmkubefktf plr cbe`mls fk fg fktlrkl. MK9

Pbzlkfs pbrb femtmr gb KMI B-2  @uscbr uk slplrtf tfórmcl bjfcubjl pbrb femtmr klrebtmvmjbj clktb`gf.  Bctubgmzbr gls iukjbefktls tfórmcls vfrtmjls fk gls @lgftmkfs.  Btfkjfr b gbs kfcfsmjbjfs quf gb fclkleåb ngl`bg. MK>

Fg rfsugtbjl jf fstf fsiufrzl cugemkó fk gb femsmók jf lcdl klrebs clkcfptubgfs, qufclkilrebk gb kufvb sfrmf B jf gbs Klrebs jf Mkilrebcmók Imkbkcmfrb (sfrmf KMI B). MK>

Xrmkcmpbgfs cbe`mls fk rfgbcmók clk prlkukcmbemfktls bktfrmlrfsGb KMI B-2 jfimkf fg tíremkl jf ‗Klrebs jf Mkilrebcmók Imkbkcmfrb―, kle`rf nfkírmcl quf fgCMJ db fstb`gfcmjl pbrb jfklemkbr bg clkouktl jf klrebs clkcfptubgfs. MK22

Gb fstructurb jf gbs KMI  Fstb`gfcfk gls crmtfrmls fspfcåimcls   Pfclklcmemfktl clktb`gf jf gbs trbksbccmlkfs 

  Zrbksilrebcmlkfs mktfrkbs   Femsmók jf mkilrebcmók imkbkcmfrb fk uk gunbr y elefktl jftfremkbjls MK23  Fstb Klreb prfsfktb fg fkilquf quf fg CMJ utmgmzbrâ pbrb femtmr klrebs pbrtmcugbrfs,fstb`gfcmfkjl quf fg ebrcl clkcfptubg clkstmtumrâ gb pmfjrb bknugbr pbrb fg jfsbrrlggl ugtfrmlr.Bsmemsel, su bpgmcbcmók prleufvf fg usl jfg oumcml prlifsmlkbg, eâs quf fg fepgfl jf rfngbs prfcmsbs l rånmjbs l eítljls jftbggbjls, MK2:

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

10/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb = jf 90 

Gb cbrbctfråstmcb fsfkcmbg jfg ebrcl clkcfptubg fk su vfrsmók bctubg fs gb vmsmók jf prlplrcmlkbrmkilrebcmók ÿtmg pbrb gb tleb jf jfcmsmlkfs jf gls usubrmls nfkfrbgfs. MK26

Fk fg ebrcl sf fstb`gfcfk uk clkouktl jf plstugbjls l prlplsmcmlkfs `âsmcbs quf jfscrm`fk fgfktlrkl fk fg cubg iukcmlkb fg smstfeb clktb`gf1

  Sf jfimkfk gbs kfcfsmjbjfs jf gls usubrmls jf gb mkilrebcmók imkbkcmfrb,  Sf fstb`gfcfk gls l`oftmvls jf gb mkilrebcmók imkbkcmfrb1  Sf gf vmkcugbk uk clkouktl jf cbrbctfråstmcbs cubgmtbtmvbs kfcfsbrmbs  Sf jfimkfk gls fgfefktls `âsmcls jf gls fstbjls imkbkcmfrls y rfqumsmtls nfkfrbgfs jf

rfclklcmemfktl MK29

Fstb Klreb mktrljucf fg clkcfptl jf ‗rfclklcmemfktl clktb`gf― clel fg prlcfsl jf?   vbgubr,   prfsfktbr y  rfvfgbr

gls fifctls jf gbs lpfrbcmlkfs quf rfbgmzb ukb fktmjbj fclkóemcb. smk fe`brnl, fs fk klrebs

 pbrtmcugbrfs jlkjf sf fstb`gfcfk trbtbemfktls jf rfclklcmemfktl clktb`gf eâs clkcrftls. MK2>

Zbe`mík fk gb KMI B-2 sf jfimkf fg clkcfptl jf ‗oumcml prlifsmlkbg― elstrâkjlgl clel ukfgfefktl fsfkcmbg fk gb bpgmcbcmók jf gbs KMI. MK24

Xlr ÿgtmel, fg clkcfptl jf ‗prfsfktbcmók rbzlkb`gf― sf fstb`gfcf pbrb cbgmimcbr b gb mkilrebcmókimkbkcmfrb quf sf femtf clk `bsf fk gbs KMI. MK2=

Clkvfrnfkcmb clk gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók ImkbkcmfrbGb fstructurb jf gbs KMI quf sf prfsfktb fk fstb Klreb fs smemgbr b gb jf gbs KlrebsMktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb (KMMI) femtmjbs plr MBS@, jbjl quf ístbs tbe`mík sf

mktfnrbk plr klrebs clkcfptubgfs y klrebs pbrtmcugbrfs, jfrmvbjbs jf fstf ebrcl. MK08

Fg clkcfptl jf oumcml prlifsmlkbg tmfkf su fqumvbgfkcmb clk gb cbrbctfråstmcb jf prujfkcmbclktfkmjb fk gbs KMMI. MK02

Gb KMI B-2 db`gb jfg fkilquf fepgfbjl pbrb femtmr klrebtmvmjbj clktb`gf, cufstmók quf kl sfclktfepgb fk gbs KMMI. MK00

Imkbgefktf, gb KMI B-2 fs ukb klreb mktrljuctlrmb b gbs klrebs rfstbktfs quf cleprfkjfk gbsfrmf KMI B, fg bkâgmsms jf gbs jmifrfkcmbs y sfefobkzbs clk gbs KMMI sfrâ clefktbjl jf ilrebfspfcåimcb fk cbjb ukb jf fstbs klrebs. MK03

Gb KMI B-2, Fstructurb jf gbs Klrebs jf Mkilrebcmók Imkbkcmfrb, fstâ mktfnrbjb plr gls pârrbils2 – 64, gls cubgfs tmfkfk fg emsel cbrâctfr klrebtmvl. Gb KMI B-2 jf`f bpgmcbrsf jf ilrebmktfnrbg y fktfkjfrsf fk clkouktl clk fg rfstl jfg ebrcl clkcfptubg fstb`gfcmjl fk gb sfrmf KMIB.

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

11/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 28 jf 90 

L`oftmvl

Jfimkmr gb fstructurb jf gbs Klrebs jf Mkilrebcmók Imkbkcmfrb (KMI) y fstb`gfcfr gb `bsf nfkfrbgsl`rf gb quf sf jfsbrrlggbk fg ebrcl clkcfptubg (EC) y gbs KMI pbrtmcugbrfs (‗klrebs

 pbrtmcugbrfs―). 2 

Bgcbkcf

Bpgmcb`gfs pbrb tljbs gbs fktmjbjfs quf femtbk fstbjls imkbkcmfrls, fk gls tíremkls fstb`gfcmjls plr gbs KMI.0

Clktb`mgmjbj

Gb clktb`mgmjbj fs ukb tíckmcb quf sf utmgmzb pbrb fg rfnmstrl jf gbs trbksbccmlkfs,trbksilrebcmlkfs mktfrkbs y ltrls fvfktls quf bifctbk fclkóemcbefktf b ukb fktmjbj y quf prljucf smstfeâtmcb y fstructurbjbefktf mkilrebcmók imkbkcmfrb. 3

Mkilrebcmók imkbkcmfrb

Mkilrebcmók cubktmtbtmvb fxprfsbjb fk ukmjbjfs elkftbrmbs, y jfscrmptmvb (mkilrebcmókcubgmtbtmvb), su l`oftmvl fsfkcmbg sfr jf utmgmjbj bg usubrml nfkfrbg fk gb tleb jf sus jfcmsmlkfsfclkóemcbs. :

Fg CMKMI femtf gbs KMI quf smrvfk jf `bsf pbrb quf gbs fktmjbjfs fgb`lrfk mkilrebcmókimkbkcmfrb quf sbtmsibnb gbs kfcfsmjbjfs cleukfs jf ukb nrbk vbrmfjbj jf usubrmls. 6

Fstructurb

Fg tíremkl jf ‗Klrebs jf Mkilrebcmók Imkbkcmfrb― sf rfimfrf bg clkouktl jf prlkukcmbemfktlsklrebtmvls, clkcfptubgfs y pbrtmcugbrfs, femtmjls plr fg CMKMI l trbksifrmjls bg CMKMI, qufrfnugbk gb mkilrebcmók clktfkmjb fk gls fstbjls imkbkcmfrls y sus kltbs, fk uk gunbr y ifcdbjftfremkbjls, quf slk bcfptbjls jf ebkfrb bepgmb y nfkfrbgmzbjb plr gb cleukmjbj imkbkcmfrb yjf kfnlcmls. 9

Gbs KMI jf`fk sleftfrsf b uk prlcfsl ilrebg jf buscugtbcmók quf pfremtb su bcfptbcmóknfkfrbgmzbjb.>

Gbs KMI sf clkilrebk jf?

b)  gbs KMI y gbs Mktfrprftbcmlkfs b gbs KMI (MKMI), bprl`bjbs plr fg Clksfol femslr jfgCMKMI, y femtmjbs plr fg CMKMI1 `)  gls @lgftmkfs femtmjls plr gb CXC jfg MECX y trbksifrmjls bg CMKMI fg 32 jf ebyl jf

088:, quf kl dbybk smjl eljmimcbjls, sustmtumjls l jfrlnbjls plr kufvbs KMI1 yc)  gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb bpgmcb`gfs jf ebkfrb supgftlrmb.4

Cubkjl sf dbnb rfifrfkcmb nfkírmcb b gbs Klrebs jf Mkilrebcmók Imkbkcmfrb, jf`f fktfkjfrsfquf ístbs b`brcbk gbs klrebs femtmjbs plr fg CMKMI. =

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

12/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 22 jf 90 

Gbs KMI sf jmvmjfk fk trfs nrbkjfs bpbrtbjls?b) Klrebs jf Mkilrebcmók Imkbkcmfrb Clkcfptubgfs l ‗ebrcl clkcfptubg―1  `) Klrebs jf Mkilrebcmók Imkbkcmfrb Xbrtmcugbrfs l ‗KMI pbrtmcugbrfs? f c) Mktfrprftbcmlkfs b gbs KMI l ‗MKMI―. 28 

Fg ebrcl clkcfptubg fstb`gfcf clkcfptls iukjbefktbgfs. 22

Gbs KMI pbrtmcugbrfs fstb`gfcfk gbs `bsfs fspfcåimcbs jf vbgubcmók, prfsfktbcmók y rfvfgbcmók jfgbs lpfrbcmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls. 20

Gbs mktfrprftbcmlkfs jf gbs KMI tmfkfk plr l`oftl?b)  Bcgbrbr l bepgmbr tfebs `)  Xrlplrcmlkbr lplrtukbefktf nuåbs sl`rf prl`gfebs jftfctbjls 23

Gbs mktfrprftbcmlkfs quf sf dbcfk fk fg mkcmsl b) bktfrmlr, kl slk buscugtbjbs, jbjl quf kl

clktrbvmfkfk fg clktfkmjl jf gb KMI jf gb quf sf jfrmvbk. 2:Gbs mktfrprftbcmlkfs quf sf dbcfk fk fg mkcmsl `) bktfrmlr, sm slk buscugtbjbs. 26

Fg CMKMI pufjf femtmr lrmfktbcmlkfs sl`rf bsuktls fefrnfktfs quf vbybk surnmfkjl y qufrfqumfrbk jf btfkcmók râpmjb. 29

Ebrcl Clkcfptubg

Fg ebrcl clkcfptubg fs uk smstfeb cldfrfktf jf l`oftmvls y iukjbefktls mktfrrfgbcmlkbjls,bnrupbjls fk uk lrjfk gónmcl jfjuctmvl, jfstmkbjl b sfrvmr clel sustfktl rbcmlkbg pbrb fgjfsbrrlggl jf gbs KMI y clel rfifrfkcmb fk gb slgucmók jf gls prl`gfebs quf surobk fk gb prâctmcb

clktb`gf. 24

Fg EC smrvf bg usubrml nfkfrbg jf gb mkilrebcmók imkbkcmfrb bg?

b)   pfremtmr uk ebylr fktfkjmemfktl `)  jbr sustfktl tfórmclc)  clkstmtumr uk ebrcl jf rfifrfkcmbj)   prlplrcmlkbr ukb tfremklglnåb. 2=

Fg ebrcl clkcfptubg sf mktfnrb jf prlplsmcmlkfs nfkfrbgfs b prlplsmcmlkfs pbrtmcugbrfs, clelsmnuf?

b)  Fstb`gfcmemfktl jf gls plstugbjls `âsmcls jfg smstfeb jf mkilrebcmók clktb`gf (KMI B-0)1

 `)  mjfktmimcbcmók jf gbs kfcfsmjbjfs jf gls usubrmls y l`oftmvls jf gls Fstbjls Imkbkcmfrls(KMI B-3)1

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

13/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 20 jf 90 

c)  fstb`gfcmemfktl jf gbs cbrbctfråstmcbs cubgmtbtmvbs jf gls Fstbjls Imkbkcmfrls pbrb cuepgmrclk sus l`oftmvls (KMI B-:)1

j)  jfimkmcmók jf gls fgfefktls `âsmcls jf gls fstbjls imkbkcmfrls (KMI B-6)1

f)  fstb`gfcmemfktl jf gls crmtfrmls nfkfrbgfs jf rfclklcmemfktl y vbgubcmók jf glsfgfefktls jf gls fstbjls imkbkcmfrls (KMI B-9)1

i)  fstb`gfcmemfktl jf gls crmtfrmls nfkfrbgfs jf prfsfktbcmók y rfvfgbcmók jf gb mkilrebcmókimkbkcmfrb clktfkmjb fk gls fstbjls imkbkcmfrls (KMI B->) y

n)  fstb`gfcmemfktl jf gbs `bsfs pbrb gb bpgmcbcmók jf klrebs supgftlrmbs fk busfkcmb jf KMI pbrtmcugbrfs (KMI B-4). 08

Xlstugbjls `âsmcls

Gls plstugbjls `âsmcls slk iukjbefktls quf clkimnurbk fg smstfeb jf mkilrebcmók clktb`gf yrmnfk fg be`mfktf `bol fg cubg jf`f lpfrbr. 02

Fg plstugbjl quf l`gmnb b gb cbptbcmók jf gb fsfkcmb fclkóemcb fs fg jf sustbkcmb fclkóemcb. Fg plstugbjl quf mjfktmimcb y jfgmemtb bg fktf, fs fg jf fktmjbj fclkóemcb, fg quf bsuef suclktmkumjbj fs fg jf kfnlcml fk ebrcdb. Gls quf fstb`gfcfk gbs `bsfs pbrb fg rfclklcmemfktlclktb`gf slk gls jf? jfvfknbcmók clktb`gf, bslcmbcmók jf clstls y nbstls clk mknrfsls, vbgubcmók,jubgmjbj fclkóemcb y clksmstfkcmb. 00

Gb jfimkmcmók jf gls plstugbjls `âsmcls jf gb clktb`mgmjbj imkbkcmfrb sf bepgåb fk gb KMI B-0, Xlstugbjls `âsmcls. 03

Kfcfsmjbjfs jf gls usubrmls y l`oftmvls jf gls fstbjls imkbkcmfrls

Gls l`oftmvls jf gls fstbjls imkbkcmfrls sf jfrmvbk prmkcmpbgefktf jf gbs kfcfsmjbjfs jfg usubrmlnfkfrbg. 0:

Gls fstbjls imkbkcmfrls jf`fk pfremtmr bg usubrml nfkfrbg fvbgubr?

b)  Cleplrtbemfktl fclkóemcl – imkbkcmfrl jf gb fktmjbj, fstb`mgmjbj, vugkfrb`mgmjbj1fifctmvmjbj y fimcmfkcmb fk fg cuepgmemfktl jf sus l`oftmvls1 y

 `)  Cbpbcmjbj jf gb fktmjbj pbrb ebktfkfr y lptmemzbr sus rfcursls, l`tfkfr imkbkcmbemfktls

bjfcubjls, rftrm`umr b sus iufktfs jf imkbkcmbemfktl y, fk clksfcufkcmb, jftfremkbr gbvmb`mgmjbj jf gb fktmjbj clel kfnlcml fk ebrcdb. 06

Gls fstbjls imkbkcmfrls `âsmcls slk?b)  fg `bgbkcf nfkfrbg l fstbjl jf smtubcmók l plsmcmók imkbkcmfrb, `)  fg fstbjl jf rfsugtbjls (l fstbjl jf bctmvmjbjfs prlpósmtls kl gucrbtmvls)c)  fg fstbjl jf vbrmbcmlkfs fk fg cbpmtbg clktb`gf

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

14/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 23 jf 90 

j)  fg fstbjl jf iguol jf fifctmvl l fk su cbsl fg fstbjl jf cbe`mls fk gb smtubcmók imkbkcmfrb.09

Gbs kfcfsmjbjfs jf gls usubrmls y gls l`oftmvls jf gls fstbjls imkbkcmfrls sf jfscrm`fk clk ebylrjftbggf fk gb KMI B-3. 0>

Cbrbctfråstmcbs cubgmtbtmvbs jf gb mkilrebcmók imkbkcmfrb

Gb mkilrebcmók imkbkcmfrb jf`f sfr ÿtmg pbrb gb tleb jf jfcmsmlkfs. 04

Gb utmgmjbj clel cbrbctfråstmcb pbrb jfrmvbr gbs cbrbctfråstmcbs cubgmtbtmvbs rfstbktfs, gbs cubgfs sfcgbsmimcbk fk?

b) cbrbctfråstmcbs prmebrmbs, y`) cbrbctfråstmcbs sfcukjbrmbs. 0=

Gbs cbrbctfråstmcbs cubgmtbtmvbs prmebrmbs jf gls fstbjls imkbkcmfrls slk?b) gb clkimb`mgmjbj,

`) gb rfgfvbkcmb,c) Gb cleprfksm`mgmjbj1 yj) Gb clepbrb`mgmjbj. 38

Fk gb prâctmcb fs kfcfsbrml fkclktrbr uk fqumgm`rml fktrf gbs cbrbctfråstmcbs efkcmlkbjbs. 32

Gbs cbrbctfråstmcbs cubgmtbtmvbs jf gls fstbjls imkbkcmfrls sf fstb`gfcfk clk ebylr jftbggf fk gb KMI B-:. 30

Fgfefktls `âsmcls jf gls fstbjls imkbkcmfrls

Gls fgfefktls jf gls fstbjls imkbkcmfrls mkcguyfk gls rfgbcmlkbjls clk?

b) gls bctmvls, gls pbsmvls y fg cbpmtbg clktb`gf jf gbs fktmjbjfs gucrbtmvbs1 y gls bctmvls, gls pbsmvls y fg pbtrmelkml clktb`gf jf gbs fktmjbjfs clk prlpósmtls kl gucrbtmvls.

`) gls mknrfsls, clstls, nbstls y gb utmgmjbj l pírjmjb kftb, mknrfsls, clstls, nbstls y fgcbe`ml kftl fk fg pbtrmelkml.

c) elvmemfktls jf prlpmftbrmls, crfbcmók jf rfsfrvbs y utmgmjbj l pírjmjb mktfnrbg.j) fg lrmnfk y gb bpgmcbcmók jf rfcursls. 33

Gb jfimkmcmók jf gls fgfefktls jf gls fstbjls imkbkcmfrls sf bepgåb fk gb KMI B-6. 3:

Pfclklcmemfktl y vbgubcmók jf gls fgfefktls jf gls fstbjls imkbkcmfrlsFg rfclklcmemfktl clktb`gf fs fg prlcfsl quf clksmstf fk vbgubr, prfsfktbr y rfvfgbr, fstl fs,mkclrplrbr jf ebkfrb ilrebg fk fg smstfeb jf mkilrebcmók clktb`gf, gls fifctls jf gbstrbksbccmlkfs, trbksilrebcmlkfs mktfrkbs quf rfbgmzb ukb fktmjbj y ltrls fvfktls quf gb bifctbkfclkóemcbefktf, clel ukb pbrtmjb jf bctmvl, pbsmvl, cbpmtbg clktb`gf l pbtrmelkml clktb`gf,mknrfsl, clstl l nbstl.

Fg sógl dfcdl jf rfvfgbr kl mepgmcb rfclklcmemfktl clktb`gf. 36

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

15/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 2: jf 90 

Fg rfclklcmemfktl clktb`gf sf prfsfktb fk jls ftbpbs?b) rfclklcmemfktl mkmcmbg`) rfclklcmemfktl plstfrmlr. 39

Gb vbgubcmók clksmstf fk gb cubktmimcbcmók fk tíremkls elkftbrmls jf gls fifctls jf kgbslpfrbcmlkfs quf sf rfclklcfk clel bctmvls, pbsmvls y cbpmtbg clktb`gf l pbtrmelkml clktb`gf fkfg smstfeb jf mkilrebcmók clktb`gf jf ukb fktmjbj. 3>

Gls crmtfrmls nfkfrbgfs jf rfclklcmemfktl y vbgubcmók jf gls fgfefktls jf gls fstbjlsimkbkcmfrls sf fkcufktrbk clktfkmjls fk gb KMI B-9. 34

Xrfsfktbcmók y rfvfgbcmók fk gls fstbjls imkbkcmfrls

Gb prfsfktbcmók jf mkilrebcmók imkbkcmfrb sf rfimfrf bg eljl jf elstrbr bjfcubjbefktf fk glsfstbjls imkbkcmfrls y sus kltbs, gls fifctls jfrmvbjls jf gbs lpfrbcmlkfs y ltrls fvfktls qufbifctbk fclkóemcbefktf b ukb fktmjbj.3=

Gb rfvfgbcmók fs gb bccmók jf jmvugnbr fk fstbjls imkbkcmfrls y sus kltbs, tljb bqufggbmkilrebcmók quf bepgåf fg lrmnfk y smnkmimcbcmók jf gls fgfefktls quf sf prfsfktbk fk jmcdlsfstbjls, prlplrcmlkbkjl mkilrebcmók bcfrcb jf gbs plgåtmcbs clktb`gfs, bså clel jfg fktlrkl fk fgquf sf jfsfkvufgvf gb fktmjbj. :8

Gls crmtfrmls nfkfrbgfs jf prfsfktbcmók y rfvfgbcmók jf gb mkilrebcmók imkbkcmfrb clktfkmjb fkgls fstbjls imkbkcmfrls, sf mkcguyfk fk gb KMI B->. :2

Fstb`gfcmemfktl jf gbs `bsfs pbrb gb bpgmcbcmók jf klrebs supgftlrmbsFxmstf supgftlrmfjbj cubkjl gb busfkcmb jf Klrebs jf Mkilrebcmók Imkbkcmfrb fs cu`mfrtb plr

ltrl clkouktl jf klrebs ilrebgefktf fstb`gfcmjl, jmstmktl bg efxmcbkl. :0

Gbs `bsfs pbrb bpgmcbr fg clkcfptl jf supgftlrmfjbj fstâk clksmjfrbjbs fk gb KMI B-4. :3

Klrebs pbrtmcugbrfsGbs KMI pbrtmcugbrfs fstb`gfcfk gbs `bsfs clkcrftbs quf jf`fk l`sfrvbrsf pbrb rfclklcfrclktb`gfefktf gls fgfefktls quf mktfnrbk gls fstbjls imkbkcmfrls fk uk elefktl jftfremkbjl ycleprfkjfk klrebs jf vbgubcmók, prfsfktbcmók y rfvfgbcmók. ::

Gbs KMI pbrtmcugbrfs sf cgbsmimcbk fk klrebs bpgmcb`gfs b gls fstbjls imkbkcmfrls fk su clkouktl.:6

Fk fg cbsl jf quf gbs KMI pbrtmcugbrfs efkcmlkbjbs mkcguybk bgtfrkbtmvbs, jf`f utmgmzbrsf fg oumcml prlifsmlkbg pbrb sfgfccmlkbr gb eâs bjfcubjb. :9

Fkilquf pbrb jfsbrrlggbr klrebs pbrtmcugbrfs

Fg jfsbrrlggl jf gbs KMI pbrtmcugbrfs jf`f `bsbrsf fk gb mjfktmimcbcmók jf gb sustbkcmb fclkóemcbjf gbs lpfrbcmlkfs y fvfktls quf bifctbk b gb fktmjbj y sustfktbrsf fk fg ebrcl clkcfptubg. :>

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

16/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 26 jf 90 

Fstf fkilquf kl prftfkjf quf gb klreb pbrtmcugbr fstb`gfzcb trbtbemfktls clktb`gfs pbrb cbjblpfrbcmók l fvfktl quf bifctf b gb fktmjbj1 clkggfvb bg fepgfl jfg oumcml prlifsmlkbg. :4

Fk fg jfsbrrlggl jf KMI pbrtmcugbrfs jf`f fvmtbrsf, dbstb jlkjf sfb plsm`gf, fg usl jf fxcfpcmlkfs

l bgtfrkbtmvbs fk fg bgcbkcf, fk fg trbtbemfktl clktb`gf l fk fg clktfkmjl jf pârrbils trbksmtlrmls.:=

Fg usl jf fxcfpcmlkfs jf`f fvmtbrsf pufs mkcrfefktb fg kmvfg jf jftbggf y clepgfomjbj jf gbsklrebs. 68

Oumcml prlifsmlkbg fk gb bpgmcbcmók jf gbs klrebs jf Mkilrebcmók imkbkcmfrb

Fg oumcml prlifsmlkbg sf rfimfrf bg fepgfl jf gls clklcmemfktls tíckmcls y fxpfrmfkcmb kfcfsbrmls pbrb sfgfccmlkbr plsm`gfs cursls jf bccmók fk gb bpgmcbcmók jf gbs KMI, jfktrl jfg clktfxtl jf gbsustbkcmb fclkóemcb jf gb lpfrbcmók l fvfktl b sfr rfclklcmjl. 62

Fg oumcml prlifsmlkbg jf`f fofrcfrsf clk uk crmtfrml l fkilquf prujfkcmbg. Clk l`oftl jf prfsfrvbrgb utmgmjbj jf gb mkilrebcmók imkbkcmfrb. 60

Fg oumcml prlifsmlkbg sf fepgfb cleÿkefktf pbrb?b) gb fgb`lrbcmók jf fstmebcmlkfs y prlvmsmlkfs clktb`gfs`) gb jftfremkbcmók jf nrbjls jf mkcfrtmjue`rf rfspfctl b gb fvfktubg lcurrfkcmb jf sucfsls

iuturls1c) gb sfgfccmók jf trbtbemfktls clktb`gfs1j) gb fgfccmók jf klrebs clktb`gfs supgftlrmbs b gbs KMIf) fg fstb`gfcmemfktl jf trbtbemfktls clktb`gfs pbrtmcugbrfs1 yi) glnrbr fg fqumgm`rml fktrf gbs cbrbctfråstmcbs cubgmtbtmvbs. 63

Fgb`lrbcmók jf fstmebcmlkfs clktb`gfs quf sfbk clkimb`gfs

Gb bctmvmjbj fclkóemcb mkvlgucrb, fk bgnukls cbsls, uk be`mfktf jf mkcfrtmjue`rf, gl quf l`gmnbb dbcfr fstmebcmlkfs y prlvmsmlkfs clktb`gfs fs ukb pbrtf fsfkcmbg jfg prlcfsl jf fgb`lrbcmók jfgb mkilrebcmók imkbkcmfrb. 6:

Gbs fstmebcmlkfs y prlvmsmlkfs clktb`gfs jf`fk `bsbrsf fk gb mkilrebcmók jmsplkm`gf, jf`fk sfrclkimb`gfs y `bsbrsf fk cmrcukstbkcmbs bctubgfs y rfgbcmlkbjbs clk fvfktls quf lcurrmrâk fk fgiuturl. 66

Fg fofrcmcml jfg crmtfrml prujfkcmbg fk gb fgb`lrbcmók jf fstmebcmlkfs y prlvmsmlkfs clktb`gfs,mepgmcb gb mkcgusmók jf uk nrbjl suimcmfktf jf prfcbucmók, jf ebkfrb tbg, quf sf fvmtf gbsl`rfvbgubcmók l su`vbgubcmók jf bctmvls y pbsmvls, plrquf jf gl clktrbrml gb mkilrebcmókimkbkcmfrb pmfrjf su utmgmjbj. 69

Jftfremkbcmók jf nrbjls jf mkcfrtmjue`rf rfspfctl b gb fvfktubg lcurrfkcmb jf sucfslsiuturls

Fg rfclklcmemfktl clktb`gf sf fkcufktrb suoftl b jmstmktls nrbjls jf mkcfrtmjue`rf?

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

17/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 29 jf 90 

b)   prl`b`gf `)   plsm`gfc)  rfeltb. 6>

Sfgfccmók fktrf bgtfrkbtmvbs pfremtmjbsCubkjl bgnukb KMI pbrtmcugbr fstb`gfzcb eítljls bgtfrkbtmvls jf vbgubcmók, prfsfktbcmók lrfvfgbcmók, fg oumcml prlifsmlkbg sf fepgfbrâ pbrb fgfnmr gb bgtfrkbtmvb eâs bprlpmbjb pbrbfgb`lrbr gb mkilrebcmók clktfkmjb fk gls fstbjls imkbkcmfrls. 64

Fgfccmók jf klrebs clktb`gfs supgftlrmbs b gbs KMI cubkjl sfb prlcfjfktf

Gb KMI B-4, Supgftlrmfjbj, fstb`gfcf gbs `bsfs y clkjmcmlkfs pbrb bpgmcbr ltrl clkouktl ilrebg yrfclklcmjl jf klrebs clktb`gfs jmstmktl bg efxmcbkl. 6=

Fstb`gfcmemfktl jf trbtbemfktls clktb`gfs pbrtmcugbrfs

Jbjl quf gbs KMI kl prftfkjfk fstb`gfcfr crmtfrmls clktb`gfs fspfcåimcls pbrb cbjb fscfkbrml lsmtubcmók quf surob fk gb prâctmcb, fg oumcml prlifsmlkbg jf`f utmgmzbrsf pbrb mkifrmr uk trbtbemfktlclktb`gf b sfnumr, rfcurrmfkjl pbrb fggl, b gls clkcfptls nfkfrbgfs clktfkmjls fk fg ebrclclkcfptubg. 98

Glnrbr fg fqumgm`rml fktrf gbs cbrbctfråstmcbs cubgmtbtmvbs jf gb mkilrebcmók imkbkcmfrb

Fg oumcml prlifsmlkbg jf`f fepgfbrsf pbrb glnrbr uk fqumgm`rml fktrf gbs cbrbctfråstmcbs cubgmtbtmvbsjf gb mkilrebcmók imkbkcmfrb b imk jf prlplrcmlkbr mkilrebcmók imkbkcmfrb ÿtmg pbrb gb tleb jfjfcmsmlkfs. 92

Xrfsfktbcmók rbzlkb`gfVkb prfsfktbcmók rbzlkb`gf jf gb mkilrebcmók imkbkcmfrb jf ukb fktmjbj, fs bquíggb quf cuepgfclk gl jmspufstl plr gbs Klrebs jf Mkilrebcmók Imkbkcmfrb. 90

Ymnfkcmb

Gbs jmsplsmcmlkfs clktfkmjbs fk fstb Klreb jf Mkilrebcmók Imkbkcmfrb fktrbk fk vmnlr b pbrtmrjfg 2¿ jf fkfrl jf 0889. 93

Fstb Klreb jfob smk fifctl bg @lgftåk B-2, Fsqufeb jf gb tflråb `âsmcb jf gb clktb`mgmjbjimkbkcmfrb, y b su Bjjfkjue. 9:

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

18/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 2> jf 90 

KMI B0 - XLSZVGBJLS @ÂSMCLS

Mktrljuccmók

Xrfâe`ugl.Gls plstugbjls `âsmcls lcupbk uk gunbr prfplkjfrbktf fk gb ofrbrquåb jf clkcfptls fstb`gfcmjbfk gb KMI B-2, Fstructurb jf gbs Klrebs jf Mkilrebcmók Imkbkcmfrb. MK2

Fg l`oftmvl jf gb KMI B-0 fs jfscrm`mr uk fsgb`ók eâs fk gb ofrbrquåb jf clkcfptls pgbsebjb fkgb KMI B-2, fstb`gfcmfkjl pbrb fstf imk kufvf plstugbjls `âsmcls. MK0

b)  Sustbkcmb fclkóemcb? l`gmnb b gb cbptbcmók jf gb fsfkcmb fclkóemcb fk gb jfgmemtbcmók ylpfrbcmók jfg smstfeb jf mkilrebcmók clktb`gf.

 `)  Fktmjbj fclkóemcb? jfgmemtbr f mjfktmimcbr bg fktf fclkóemclc)   Kfnlcml fk ebrcdb pbrb bsuemr su clktmkumjbj

j)  Jfvfknbcmók clktb`gff)  Bslcmbcmók jf clstls y nbstls clk mknrfsls,i)  Ybgubcmók,n)  Jubgmjbj fclkóemcb,d)  Clksmstfkcmbm)  Mktfnrmjbj? clkstmtuyfk gls iukjbefktls `âsmcls pbrb rfclklcfr gls fifctls jfrmvbjls jf

gbs trbksbccmlkfs y trbksilrebcmlkfs mktfrkbs quf ggfvb b cb`l ukb fktmjbj. MK0

Jmcdls plstugbjls `âsmcls kl iufrlk sfgfccmlkbjls fk ilreb br`mtrbrmb, pufs prlvmfkfk jfgclksfksl bgcbkzbjl plr gbs jmstmktbs clrrmfktfs tfórmcbs jfsbrrlggbjbs jfsjf dbcf vbrmbs jícbjbs.MK3

Pbzlkfs pbrb femtmr gb KMI B-0.Gls plstugbjls `âsmcls quf sf prfsfktbk fk gb KMI B-0 kl clkstmtuyfk ukb klvfjbj rbjmcbg ybquf rfclnfk fk `ufkb efjmjb gls clkcfptls fstb`gfcmjls plr fg @lgftåk B-2. MK:

Xrmkcmpbgfs cbe`mls fk rfgbcmók clk prlkukcmbemfktls bktfrmlrfs.

Vkl jf gls prmkcmpbgfs cbe`mls quf pgbktfb gb KMI B-2, fs gb sustmtucmók jfg tíremkl‗prmkcmpml jf clktb`mgmjbj, plr fg jf ‗plstugbjl `âsmcl―, jf`mjl b quf fstb jfklemkbcmók sfbjfcÿb efolr b gls pgbktfbemfktls bctubgfs fk fg fktlrkl clktb`gf mktfrkbcmlkbg. MK6

Ltrb rbzók fs fg fepgfl jf tfremklglnåb eâs prfcmsb y tmfkf quf vfr clk fg smnkmimcbjl jf glstíremkls ‗plstugbjl― y ‗prmkcmpml―. Jf bcufrjl clk gb PBF ‗plstugbjl― sf jfimkf clel ‗ukb

 prlplsmcmók cuyb vfrjbj sf bjemtf smk pruf`bs y quf fs kfcfsbrmb pbrb sfrvmr jf `bsf fkugtfrmlrfs rbzlkbemfktls―. MK9 

Fg tíremkl ‗prmkcmpml―, sf jfimkf fk fg jmccmlkbrml efkcmlkbjl, fktrf eucdbs ltrbs bcfpcmlkfs,

clel? ‗`bsf, lrmnfk, rbzók iukjbefktbg sl`rf gb cubg sf prlcfjf…― MK> 

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

19/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 24 jf 90 

Gls kufvls plstugbjls `âsmcls.Gb KMI B-0 ebktmfkf clel plstugbjls `âsmcls b gls prmkcmpmls jf clktb`mgmjbj jf?

- fktmjbj fclkóemcb - kfnlcml fk ebrcdb 

- jubgmjbj fclkóemcb - clksmstfkcmb 

Gls prmkcmpmls jf rfbgmzbcmók, pfrmljl clktb`gf y vbglr dmstórmcl lrmnmkbg sf mkclrplrbk clk ukbkufvb jfklemkbcmók?

- jfvfknbcmók clktb`gf - bslcmbcmók jf clstls y nbstls clk mknrfsls - vbgubcmók 

Bdlrb sf cgbsmimcbk bdlrb clel pbrtf jf gls rfqumsmtls jf cbgmjbj quf gb mkilrebcmók imkbkcmfrbjf`f clktfkfr pbrb sfr ÿtmg?

- meplrtbkcmb rfgbtmvb y- rfvfgbcmók suimcmfktf. MK4. 

Sf fgfvb bg rbknl jf plstugbjl `âsmcl bg clkcfptl jf sustbkcmb fclkóemcb, jbjl quf clkstmtuyfuk iukjbefktl cgbvf quf rmnf gb lpfrbcmók jfg smstfeb jf mkilrebcmók clktb`gf. MK=.

Fg plstugbjl jf jfvfknbcmók clktb g̀f sustmtuyf bg prmkcmpml jf rfbgmzbcmók. MK28

Fg prmkcmpml jf  pfrmljl clktb`gf sf jfklemkb bdlrb plstugbjl jf bslcmbcmók jf clstls y nbstls clk gls mknrfsls nfkfrbjls. MK22

Fg prmkcmpml jf vbglr dmstórmcl lrmnmkbg sf sustmtuyf plr fg plstugbjl jf vbgubcmók. MK20

Fg prmkcmpml jf jubgmjbj fclkóemcb pfrebkfcf clel plstugbjl `âsmcl. MK23

Fg prmkcmpml jf clksmstfkcmb pfrebkfcf clel uk plstugbjl iukjbefktbg. MK2:

Sf mktrljucf fg kufvl plstugbjl `âsmcl jf mktfnrmjbj . MK26

Gb KMI B-0 clktmfkf bg imkbg jf gb klreb ukb clkcmgmbcmók fktrf gls prmkcmpmls jf clktb`mgmjbjjfg @lgftåk B-2 y gls plstugbjls `âsmcls jf gb KMI B-0 bg imkbg jf. MK29

Clkvfrnfkcmb clk gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb.Fg ebrcl clkcfptubg jf gbs Klrebs Mktfrkbcmlkbgfs jf Mkilrebcmók Imkbkcmfrb, prfsfktbÿkmcbefktf jls iukjbefktls fsfkcmbgfs quf rmnfk gb fgb`lrbcmók jf fstbjls imkbkcmfrls?jfvfknbcmók clktb`gf y jf kfnlcml fk ebrcdb. MK2>

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

20/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 2= jf 90 

Fg clkcfptl jf bslcmbcmók jf clstls y nbstls clk mknrfsls y gb jfimkmcmók jfg clkcfptl jfvbgubcmók, sf fkcufktrbk efkcmlkbjls fk jmstmktbs sfccmlkfs jfg ebrcl clkcfptubg jf gbs KMMI, pfrl kl slk clksmjfrbjls dmpótfsms `âsmcbs. MK24

Fg clkcfptl jf clksmstfkcmb, kl sf jfimkf jfktrl jfg ebrcl clkcfptubg jf gbs KMMI y plr fkjf,

tbeplcl sf cgbsmimcb clel ukb dmpótfsms `âsmcb. MK2= Fg clkcfptl jf sustbkcmb fclkóemcb fs clksmjfrbjl jfktrl jfg ebrcl clkcfptubg jf gbs KMMIclel ukb cbrbctfråstmcb cubgmtbtmvb jf gb mkilrebcmók imkbkcmfrb, eâs quf clel ukb dmpótfsms `âsmcb. MK08

Imkbgefktf, gls plstugbjls jf jubgmjbj fclkóemcb f mktfnrmjbj clkstmtuyfk klvfjbjfs jf gb KMIB-0 y kl tmfkfk fqumvbgfktf fk gb klrebtmvmjbj mktfrkbcmlkbg. MK02

Gb KMI B-0, Xlstugbjls `âsmcls, fstâ mktfnrbjb plr gls pârrbils 2 – >9, gls cubgfs tmfkfk fg emselcbrâctfr klrebtmvl, y fg Bpíkjmcf B quf kl fs klrebtmvl. Gb KMI B-0 jf`f bpgmcbrsf jf ilrebmktfnrbg y fktfkjfrsf fk clkouktl clk fg rfstl jfg ebrcl clkcfptubg fstb`gfcmjl fk gb sfrmf KMIB.

Xlstugbjls `âsmcls

L`oftmvl.Jfimkmr gls plstugbjls `âsmcls `bol gls cubgfs jf`f lpfrbr fg smstfeb jf mkilrebcmók clktb`gf. 2

Bgcbkcf.Fktmjbjfs quf femtbk fstbjls imkbkcmfrls. 0

Gls crmtfrmls nfkfrbgfs clkimnurbk cbjb ibsf jfg smstfeb jf mkilrebcmók clktb`gf? mjfktmimcbcmók,bkâgmsms, mktfrprftbcmók, cbptbcmók, prlcfsbemfktl y rfclklcmemfktl clktb`gf. 3

Jfimkmcmók.Gls plstugbjls `âsmcls slk iukjbefktls quf rmnfk fg be`mfktf fk fg quf jf`f lpfrbr fg smstfebjf mkilrebcmók clktb`gf?

b)  surnfk clel nfkfrbgmzbcmlkfs  `)  Sf jfrmvbk jf gb fxpfrmfkcmb c)  Sf bpgmcbk fk clknrufkcmb 

Gls plstugbjls `âsmcls?b) vmkcugbk bg smstfeb jf mkilrebcmók clktb`gf clk fg fktlrkl fk fg quf ístf lpfrb,`) nuåbk gb bccmók klrebtmvb clkouktbefktf clk fg rfstl jf gls clkcfptls `âsmcls quf

mktfnrbk fg ebrcl clkcfptubg. 6

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

21/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 08 jf 90 

Gls plstugbjls `âsmcls jbk pbutb pbrb fxpgmcbr ‗fk quí elefktl― y ‗cóel― jf`fk rfclklcfrsf

gls fifctls jfrmvbjls jf gbs trbksbccmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls quf bifctbkfclkóemcbefktf b ukb fktmjbj. 9

Jf bcufrjl clk gb KMI B-2?SVSZBKCMB FCLKÓEMCB? cbptbcmók jf gb fsfkcmb fclkóemcb y lpfrbcmók jfg smstfeb jfmkilrebcmók clktb`gf.FKZMJBJ FCLKÓEMCB? mjfktmimcb y jfgmemtb bg fktf. KFNLCML FK EBPCDB? bsuef su clktmkumjbjJFYFKNBCMÓK CLKZB@GF, BSLCMBCMÓK JF CLSZLS ] NBSZLS CLK MKNPFSLS,YBGVBCMÓK, JVBGMJBJ FCLKÓEMCB ] CLKSMSZFKCMB? fstb`gfcfk gbs `bsfs pbrb fgrfclklcmemfktl clktb`gf jf gbs trbksbccmlkfs, trbsilrebcmlkfs mktfrkbs quf ggfvb b cb`l ukbfktmjbj y ltrls fvfktls quf gb bifctbk fclkóemcbefktf. >

Sustbkcmb fclkóemcb

Xlstugbjl `âsmcl.Jfgmemtbcmók y lpfrbcmók jfg smstfeb jf mkilrebcmók clktb`gf, bså clel fk fg rfclklcmemfktlclktb`gf jf gbs trbksbccmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls quf bifctbk b ukbfktmjbj. 4

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Gb sustbkcmb fclkóemcb jf`f prfvbgfcfr . 

Fg smstfeb jf mkilrebcmók clktb`gf jf`f sfr jfgmemtbjl fk ilreb tbg quf pufjb sfr cbpbz jfcbptbr gb fsfkcmb fclkóemcb jfg fktf femslr jf mkilrebcmók imkbkcmfrb. =

Jf`f prfvbgfcfr fk fg rfclklcmemfktl clktb`gf, jf bcufrjl clk su rfbgmjbj fclkóemcb y kl sóglfk btfkcmók b su ilreb ouråjmcb, cubkjl ukb y ltrb kl clmkcmjbk. Jf`f ltlrnbrsf prmlrmjbj bgilkjl l sustbkcmb fclkóemcb sl`rf gb ilreb gfnbg. 28

Gbs ilrebgmjbjfs ouråjmcbs jf`fk bkbgmzbrsf fk uk clktfxtl bjfcubjl, b gb guz jf gb sustbkcmbfclkóemcb, b imk jf quf kl gb tfrnmvfrsfk y clk fggl jmstlrsmlkfk fg rfclklcmemfktl clktb`gf. 22

 Fofepgl.

Yfktb jf uk bctmvl b uk tfrcfrl, gb jlcuefktbcmók nfkfrbjb mkjmcb quf gb prlpmfjbj gf db smjltrbksifrmjb.

Smk fe`brnl, pufjfk fxmstmr bcufrjls quf bsfnurfk b gb fktmjbj fg clktmkubr jmsirutbkjl jf gls `fkfimcmls fclkóemcls jfg bctmvl1 fk tbgfs cmrcukstbkcmbs, fg dfcdl jf prfsfktbr mkilrebcmók

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

22/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 02 jf 90 

sl`rf gb fxmstfkcmb jf ukb vfktb sógl clk uk fkilquf ouråjmcl, pljråb kl rfprfsfktbrbjfcubjbefktf gb trbksbccmók fifctubjb. 20

Fktmjbj fclkóemcb

Xlstugbjl `âsmcl.

Vkmjbj mjfktmimcb`gf quf rfbgmzb bctmvmjbjfs fclkóemcbs, clkstmtumjb plr cle`mkbcmlkfs jfrfcursls duebkls, ebtfrmbgfs y imkbkcmfrls. Bjemkmstrbjls plr uk ÿkmcl cfktrl jf clktrlg quftleb jfcmsmlkfs fkcbemkbjbs bg cuepgmemfktl jf gls imkfs fspfcåimcls pbrb gls quf iuf crfbjb.1gb pfrslkbgmjbj jf gb fktmjbj fclkóemcb fs mkjfpfkjmfktf jf gb jf sus bccmlkmstbs, prlpmftbrmls l pbtrlcmkbjlrfs. 23

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Vkmjbj mjfktmimcb`gf .

Fs ukb ukmjbj mjfktmimcb`gf cubkjl?b) fxmstf uk clkouktl jf rfcursls jmsplkm`gfs `) sf bslcmb clk uk ÿkmcl cfktrl jf clktrlg quf tleb jfcmsmlkfs. 2:  

Gb fktmjbj fclkóemcb kl clmkcmjf kfcfsbrmbefktf clk gb fktmjbj ouråjmcb. 2:

Xbrb gb femsmók jf mkilrebcmók imkbkcmfrb, gb fktmjbj fclkóemcb jf`f prfvbgfcfr sl`rf glscleplkfktfs mkjmvmjubgfs. 29

Xbrb gb femsmók jf mkilrebcmók imkbkcmfrb, gb fktmjbj fclkóemcb jf`f prfvbgfcfr sl`rf glscleplkfktfs mkjmvmjubgfs. 2>

Clkouktl mktfnrbjl jf bctmvmjbjfs fclkóemcbs y rfcursls.

Fg clkouktl mktfnrbjl pufjf fstbr clkilrebjl plr gls bctmvls tbknm`gfs f mktbknm`gfs, fg cbpmtbgjf trb`bol, fg cbpmtbg mktfgfctubg y gb iufrzb jf trb`bol, fg clklcmemfktl jfg kfnlcml, gls clktrbtlsquf bsfnurfk gb l`tfkcmók jf rfcursls y gb nfkfrbcmók jf `fkfimcmls fclkóemcls, y gls prlcfslsnfrfkcmbgfs fstrbtínmcls, lpfrbcmlkbgfs y jf bjemkmstrbcmók jf rfcursls, fktrf ltrls. 24

ßkmcl cfktrl jf clktrlg mkjfpfkjmfktf

Clktrlg fs fg pljfr quf tmfkf uk órnbkl cfktrbgmzbjl tlebjlr jf jfcmsmlkfs pbrb nl`frkbr gbs

 plgåtmcbs jf lpfrbcmók y imkbkcmfrbs jf gls rfcursls y iufktfs jf ukb fktmjbj fclkóemcb, b imk jfl`tfkfr uk `fkfimcml. 2=

Cuepgmemfktl jf imkfs fspfcåimcls

b) fktmjbj gucrbtmvb.`) fktmjbj kl gucrbtmvb. prmkcmpbgefktf jf `fkfimcml slcmbg.

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

23/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 00 jf 90 

Gbs cbrbctfråstmcbs jf be`ls tmpls jf fktmjbjfs sf fxpgmcbk fk gb KMI B-3. 08

Xfrslkbgmjbj jf gb fktmjbj fclkóemcb

Gb fktmjbj fclkóemcb sf prfsuef clel ukb fktmjbj mjfktmimcb`gf clk pfrslkbgmjbjMkjfpfkjmfktf jf gb jf sus bccmlkmstbs, prlpmftbrmls l pbtrlcmkbjlrfs, sógl jf`fk jf mkcgumrsf fkgb mkilrebcmók imkbkcmfrb gls bctmvls, pbsmvls y fg cbpmtbg clktb`gf l pbtrmelkml clktb`gf jf fstffktf fclkóemcl mkjfpfkjmfktf. 02

Gb fktmjbj pfrslkb iåsmcb sf bsuef clel ukb ukmjbj jf kfnlcmls mkjfpfkjmfktf jf suXrlpmftbrml. 00

Gb fktmjbj pfrslkb elrbg tmfkf pfrslkbgmjbj y cbpmtbg clktb`gf l pbtrmelkml clktb`gf prlpmlsjmstmktls jf gls quf lstfktbk gbs pfrslkbs quf gb clkstmtuyfk y bjemkmstrbk. 03

Kfnlcml fk ebrcdb

Xlstugbjl `âsmcl.Gb fktmjbj fclkóemcb sf prfsuef fk fxmstfkcmb pfrebkfktf, jfktrl jf uk dlrmzlktf jf tmfeplmgmemtbjl. 0:

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Fxmstfkcmb pfrebkfktf

Sf bsuef quf gb ebrcdb jf gb bctmvmjbj fclkóemcb clktmkubrâ prfvmsm`gfefktf fk fg iuturl. Bg

fvbgubr sm gb prfsukcmók jf kfnlcml fk ebrcdb rfsugtb bprlpmbjb, gb bjemkmstrbcmók tfkjrâ fkcufktb tljb gb mkilrebcmók quf fstí jmsplkm`gf pbrb fg iuturl, quf jf`frâ cu`rmr bg efkls, pfrlkl gmemtbrsf b, gls jlcf efsfs smnumfktfs b pbrtmr jf gb ifcdb jfg `bgbkcf nfkfrbg. 06

Fk ukb smtubcmók tåpmcb, gb busfkcmb jf efkcmók fxprfsb jf kfnlcml fk ebrcdb fk gb mkilrebcmókimkbkcmfrb, mepgmcb quf sf bsuef gb clktmkumjbj jf gb fktmjbj. 09

Jfvfknbcmók clktb`gf

Xlstugbjl `âsmcl.

Gls fifctls jfrmvbjls jf gbs trbksbccmlkfs quf ggfvb b cb`l gb fktmjbj fclkóemcb clk ltrbsfktmjbjfs, jf gbs trbksilrebcmlkfs mktfrkbs y jf ltrls fvfktls, quf gb dbk bifctbjlfclkóemcbefktf, jf`fk rfclklcfrsf clktb`gfefktf fk su tltbgmjbj, fk fg elefktl fk fg quflcurrfk, mkjfpfkjmfktfefktf jf gb ifcdb fk quf sf clksmjfrfk rfbgmzbjls pbrb imkfs clktb`gfs. 0>

Fxpgmcbcmók jfg plstugbjl `âsmcl.

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

24/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 03 jf 90 

Zrbksbccmlkfs .

Vkb trbksbccmók fs uk tmpl pbrtmcugbr jf fvfktl fk fg quf efjmb gb trbksifrfkcmb jf uk `fkfimcmlfclkóemcl fktrf jls l eâs fktmjbjfs. 04

Gbs trbksbccmlkfs sf rfclklcfk clktb`gfefktf cubkjl fk uk bcufrjl jf vlguktbjfs sf bjqumfrf

uk jfrfcdl plr ukb jf gbs pbrtfs mkvlgucrbjb fk jmcdb trbksbccmók y surnf ukb l`gmnbcmók pbrb gbltrb pbrtf mkvlgucrbjb, mkjfpfkjmfktfefktf jf cubkjl sf rfbgmcfk. 0=

Zrbksilrebcmlkfs mktfrkbs. 

Slk cbe`mls fk gb fstructurb imkbkcmfrb jf gb fktmjbj. 38

Gbs trbksilrebcmlkfs mktfrkbs sf rfclklcfk clktb`gfefktf fk fg elefktl fk quf eljmimcbk gbfstructurb jf sus rfcursls y sus iufktfs. 32

Ltrls Fvfktls. 

Gls fvfktls quf sf jfrmvbk jf gb mktfrbccmók fktrf ukb fktmjbj y su efjml be`mfktf sfjfklemkbk fvfktls fxtfrkls, fk tbktl quf gls fvfktls quf lcurrfk jfktrl jf gb fktmjbj y quffstâk iufrb jf su clktrlg sf jfklemkbk fvfktls mktfrkls. 30

Fofepgls jf smtubcmlkfs quf qufjbk cleprfkjmjbs clel fvfktls, slk? gbs iguctubcmlkfs fk fgvbglr jf ukb elkfjb fxtrbkofrb1 gls cbe`mls fk fg pljfr bjqumsmtmvl jf gb elkfjb1 gls fifctls jfukb dufgnb nfkfrbg, ukb mkukjbcmók l uk tfrrfeltl. 33

Jbjb gb kfcfsmjbj jf rfclklcfr clktb`gfefktf fstf tmpl jf fvfktls, fstls sf clksmjfrbkjfvfknbjls cubkjl sf clklcfk, clksmjfrbkjl pbrb tbg fifctl su kbturbgfzb y gb plsm`mgmjbj jf sfr

cubktmimcbjls rbzlkb`gfefktf fk tíremkls elkftbrmls. 3:

Fk su tltbgmjbj . 

Fg smstfeb jf mkilrebcmók clktb`gf jf`f mkclrplrbr, smk fxcfpcmók, tljls gls fifctls jf gbstrbksbccmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls. 36

Vkb vfz quf tljls gls fifctls dbk smjl mkclrplrbjls bg smstfeb jf mkilrebcmók clktb`gf, gbfgb`lrbcmók jf mkilrebcmók imkbkcmfrb clel uk prljuctl jfrmvbjl jf jmcdl smstfeb. 39

 Elefktl fk fg quf lcurrfk. 

Gb clktb`mgmjbj sl`rf ukb `bsf jf jfvfknbcmók (tbe`mík ggbebjb, ‗clktb`mgmjbj sl`rf ukb `bsfbcueugbjb―, l ‗clktb`mgmjbj sl`rf ukb `bsf jf bcueugbcmók―). 3> 

 Pfbgmzbjls. 

Pfbgmzbcmók sf rfimfrf bg elefktl fk fg quf sf ebtfrmbgmzb fg cl`rl l fg pbnl jf gb pbrtmjb fkcufstmók, gl cubg klrebgefktf sucfjf bg rfcm`mr l pbnbr fifctmvl l su fqumvbgfktf, l `mfk, bgmktfrcbe`mbr jmcdb pbrtmjb plr jfrfcdls u l`gmnbcmlkfs fk fifctmvl. 34

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

25/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 0: jf 90 

 Xfrmljl clktb`gf.

Xfrmljl clkvfkcmlkbgefktf jftfremkbjl (pfrmljl clktb`gf), b imk jf clklcfr fk ilreb pfrmójmcbgb smtubcmók imkbkcmfrb y fg rfsugtbjl jf gbs lpfrbcmlkfs jf gb fktmjbj. 3=

Gb kfcfsmjbj jf cmrcukscrm`mr gb mkilrebcmók imkbkcmfrb b ukb ifcdb l b uk pfrmljl jftfremkbjlkbcf jf gbs fxmnfkcmbs jf gbs fvbgubcmlkfs pfrmójmcbs jfg jfsfepfòl fclkóemcl jf gbs fktmjbjfs.:8

Fg clkcfptl jf pfrmljl clktb`gf bsuef quf gb bctmvmjbj fclkóemcb jf gb fktmjbj, gb cubg tmfkfukb fxmstfkcmb clktmkub, pufjf sfr jmvmjmjb fk pfrmljls clkvfkcmlkbgfs. :2

Fg cmcgl jf lpfrbcmlkfs jf ukb fktmjbj fs fg tmfepl cleprfkjmjl fktrf gb bjqumsmcmók jf bctmvls pbrb su prlcfsbemfktl y gb rfbgmzbcmók jf gls emsels jfrmvbjb jf su fkbofkbcmók. :0

Gb kfcfsmjbj jf fifctubr clrtfs clkvfkcmlkbgfs fk gb vmjb jf gb fktmjbj ibcmgmtb?

b)  Jfgmemtbcmók gb mkilrebcmók imkbkcmfrb `)  Pfigfol lplrtuklc)  Zleb jfcmsmlkfs fclkóemcbsj)  Elstrbr fk ilreb sfpbrbjb gls bctmvls y pbsmvlsf)  Fgb`lrbcmók jf fstmebcmlkfs y prlvmsmlkfs. :3

Gb fgb`lrbcmók jf fstmebcmlkfs y prlvmsmlkfs clktb`gfs fs ukb pbrtf fsfkcmbg jfg prlcfsl jffgb`lrbcmók jf gb mkilrebcmók imkbkcmfrb pbrb rfclklcfr bqufggbs trbksbccmlkfs, trbksilrebcmlkfsmktfrkbs y ltrls fvfktls, cuyls fifctls kl fstâk tltbgefktf clkcgumjls fk gb ifcdb jf gls fstbjlsimkbkcmfrls, gl cubg gf ltlrnb b pbrtf jf gb mkilrebcmók imkbkcmfrb uk cbrâctfr prlvmsmlkbg. ::

Bg tíremkl jf gb vmjb fktfrb jf gb fktmjbj, gb utmgmjbj fs fqumvbgfktf bg kftl jfg fifctmvlmknrfsbjl y fnrfsbjl, clk fxcgusmók jf gbs bplrtbcmlkfs, jmstrm`ucmlkfs y rffe`lgsls jf cbpmtbg bsus prlpmftbrmls fk fg cbsl jf fktmjbjfs gucrbtmvbs. :6Gb jfvfknbcmók clktb`gf fk cbjb pfråljl clktb`gf bjvmfrtf trfs smtubcmlkfs?

b)  Pfclklcmemfktl jf bctmvls y pbsmvls fk fspfrb jf quf sf jfvfknufk sus mknrfsls, clstlsl nbstls rfgbtmvls pbrb su bjfcubjl fkirfktbemfktl fk rfsugtbjls1

 `)  Pfclklcmemfktl fk rfsugtbjls jf mknrfsls y nbstls (clstls) jfvfknbjls, buk cubkjl klsf dbybk cl`rbjl l pbnbjl (rfbgmzbjl) tljbvåb1 y

c)  Pfclklcmemfktl jf fktrbjbs y sbgmjbs jf fifctmvl clk su rfclklcmemfktl jmrfctl fkrfsugtbjls. :9

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

26/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 06 jf 90 

Bslcmbcmók jf clstls y nbstls clk mknrfsls

Xlstugbjl `âsmcl.Gls clstls y nbstls jf ukb fktmjbj jf`fk mjfktmimcbrsf clk fg mknrfsl quf nfkfrfk, fk fg emsel pfråljl, mkjfpfkjmfktfefktf jf gb ifcdb fk quf sf rfbgmcfk. :>

Fxpgmcbcmók jfg plstugbjl `âsmcl.Mjfktmimcbrsf clk fg mknrfsl quf nfkfrfk .

Fg plstugbjl jf bslcmbcmók jf clstls y nbstls clk mknrfsls fs fg iukjbefktl jfg rfclklcmemfktljf ukb pbrtmjb fk fg fstbjl jf rfsugtbjls. :4

Gb bslcmbcmók jf gls clstls y nbstls clk gls mknrfsls sf ggfvb b cb`l?

b)  mjfktmimcbkjl gls clstls y nbstls

 `)  jmstrm`uyfkjl fk ilreb smstfeâtmcb y rbcmlkbg gls clstls y nbstls. :=

Gls clstls y nbstls jfg pfrmljl clktb`gf cuyls `fkfimcmls fclkóemcls iuturls kl pufjfkmjfktmimcbrsf l cubktmimcbrsf rbzlkb`gfefktf jf`fk rfclklcfrsf jmrfctbefktf fk gls rfsugtbjlsjfg pfrmljl. 68

Gls clstls y nbstls quf sf rfclklcfk fk gls rfsugtbjls jfg pfrmljl bctubg mkcguyfk?

b)  gls quf sf mkcurrfk pbrb nfkfrbr gls mknrfsls jfg pfrmljl

 `)  bquíggls cuyls `fkfimcmls fclkóemcls, bctubgfs l iuturls kl pufjfk mjfktmimcbrsf lcubktmimcbrsf rbzlkb`gfefktf

b)  gls quf sf jfrmvbk jf uk bctmvl rfclklcmjl fk fg `bgbkcf nfkfrbg fk pfrmljls bktfrmlrfs yquf clktrm`uyfk b gb nfkfrbcmók jf `fkfimcmls fclkóemcls fk fg pfrmljl bctubg. 62

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

27/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 09 jf 90 

Ybgubcmók

Xlstugbjl `âsmcl.Gls fifctls imkbkcmfrls jfrmvbjls jf gbs trbksbccmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls,quf bifctbk fclkóemcbefktf b gb fktmjbj, jf`fk cubktmimcbrsf fk tíremkls elkftbrmls,btfkjmfkjl b gls btrm`utls jfg fgfefktl b sfr vbgubjl. 60

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Cubktmimcbrsf fk tíremkls elkftbrmls .

Gb ukmjbj elkftbrmb fs fg cleÿk jfklemkbjlr jf gb bctmvmjbj fclkóemcb. 63

Ybglr fclkóemcl eâs l`oftmvl . 

Fg vbglr fclkóemcl eâs l`oftmvl fs fg vbglr lrmnmkbg jf mktfrcbe`ml bg elefktl fk quf sfjfvfknbk gls fifctls fclkóemcls jf gbs trbksbccmlkfs, trbksilrebcmlkfs mktfrkbs y ltrls fvfktls,

l ukb fstmebcmók rbzlkb`gf quf sf dbnb jf ístf. 6:

Vkb jfscrmpcmók eâs jftbggbjb jf gbs `bsfs jf vbgubcmók sf fkcufktrb fk gb KMI B-9,Pfclklcmemfktl y vbgubcmók. 66

Jubgmjbj fclkóemcb

Xlstugbjl `âsmcl.Gb fstructurb imkbkcmfrb jf ukb fktmjbj fclkóemcb fstâ clkstmtumjb plr gls rfcursls jf gls qufjmsplkf pbrb gb clksfcucmók jf sus imkfs y plr gbs iufktfs pbrb l`tfkfr jmcdls rfcursls, yb sfbk prlpmbs l bofkbs. 69

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Fstructurb imkbkcmfrb . 

Ruf clkstmtuyfk rfprfsfktbcmlkfs jf gls rfcursls fclkóemcls jf gb fktmjbj plr uk gbjl y jf gbsiufktfs jf jmcdls rfcursls, plr fg ltrl. 6>

Gls bctmvls rfprfsfktbk rfcursls fclkóemcls clk gls quf cufktb gb fktmjbj, fk tbktl quf gls pbsmvls y fg cbpmtbg clktb`gf rfprfsfktbk pbrtmcmpbcmlkfs fk gb l`tfkcmók jf jmcdls rfcursls, bukb ifcdb. 64

Gb fsfkcmb jf uk bctmvl l rfcursl fs prfcmsbefktf su cbpbcmjbj pbrb nfkfrbr `fkfimcmlsfclkóemcls iuturls, gb fsfkcmb jf uk pbsmvl fs uk jf`fr l rfqufrmemfktl quf rfprfsfktb fgsbcrmimcml jf `fkfimcmls fclkóemcls fk fg iuturl, fg cbpmtbg clktb`gf l pbtrmelkml clktb`gfrfprfsfktbk fg vbglr clktb`gf jf gls bctmvls kftls (bctmvls efkls pbsmvls) clk quf cufktb gbfktmjbj. 6=

Gb jfscrmpcmók y cbrbctfråstmcbs fsfkcmbgfs jf gls fgfefktls `âsmcls quf clkilrebk gls fstbjlsimkbkcmfrls sf fstb`gfcfk fk gb KMI B-6, Fgfefktls `âsmcls jf gls F. I. 98

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

28/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 0> jf 90 

Clksmstfkcmb

Xlstugbjl `âsmcl.Bktf gb fxmstfkcmb jf lpfrbcmlkfs smemgbrfs fk ukb fktmjbj, jf`f clrrfsplkjfr uk emseltrbtbemfktl clktb`gf sfefobktf, fg cubg jf`f pfrebkfcfr b trbvís jfg tmfepl, fk tbktl kl cbe`mfgb fsfkcmb fclkóemcb jf gbs lpfrbcmlkfs. 92

Fxpgmcbcmók jfg plstugbjl `âsmcl.

Emsel Zrbtbemfktl clktb`gf . 

Fg trbtbemfktl sfgfccmlkbjl jf`f pfrebkfcfr b gl gbrnl jfg tmfepl. 90

Gb clksmstfkcmb prlpmcmb gb nfkfrbcmók jf mkilrebcmók imkbkcmfrb clepbrb`gf. 93

Jmcdls crmtfrmls l prlcfjmemfktls jf`fk eljmimcbrsf l sustmtumrsf jf ebkfrb oustmimcbjb plr ltrlsclk fg imk jf ilrtbgfcfr gb utmgmjbj fk gb mkilrebcmók imkbkcmfrb. 9:

Cubgqumfr cbe`ml clktb`gf quf bifctf gb clepbrb`mgmjbj jf`frâ suoftbrsf b gl jmspufstl plr gbs Klrebs jf Mkilrebcmók Imkbkcmfrb pbrtmcugbrfs. 96

Ymnfkcmb

Gbs jmsplsmcmlkfs clktfkmjbs fk fstb Klreb jf Mkilrebcmók Imkbkcmfrb fktrbk fk vmnlr b pbrtmrjfg 2¿ jf fkfrl jf 0889. 99

Fstb Klreb jfob smk fifctl bg @lgftåk B-0, Fktmjbj y bg @lgftåk B-3, Pfbgmzbcmók y XfrmljlClktb`gf. 9>

Ebtfrmbg prfpbrbjl plr fg C.X. Pbÿg D. Ybggbjl Ifrkâkjfz, E.I. ©, fxcgusmvl pbrb imkfsbcbjíemcls.

8/18/2019 Resumen Normas de Información Financiera A1, A2, A5, B13, B16 y C11.

29/63

PFSVEFK KLPEBS JF MKILPEBCMÓK IMKBKCMFPB B2, B0, B6, @23, @29 ] C22.

Ebkufg Slgås Eârqufz Xânmkb 04 jf 90 

KMI B6 - FGFEFKZLS @ÂSMCLS JF GLS FSZBJLS IMKBKCMFPLS

Gb KMI B-6, Fgfefktls `âsmcls jf gls fstbjls imkbkcmfrls, fstâ mktfnrbjb plr gls pârrbils 2 – =3,gls cubgfs tmfkfk fg emsel cbrâctfr klrebtmvl, y gls Bpíkjmcfs B y @ quf kl slk klrebtmvls. Gb KMI B-6 jf`f bpgmcbrsf jf ilreb mktfnrbg y fktfkjfrsf fk clkouktl clk fg rfstl jfg ebrclclkcfptubg fstb`gfcmjl fk gb sfrmf KMI B.

L`oftmvl

Jfimkmr gls fgfefktls `âsmcls quf clkilrebk gls fstbjls imkbkcmfrls, pbrb glnrbr ukmilremjbj jfcrmtfrmls fk su fgb`lrbcmók, bkâgmsms f mktfrprftbcmók, fktrf gls usubrmls nfkfrbgfs jf gbmkilrebcmók imkbkcmfrb. 2

Bgcbkcf

Gbs jmsplsmcmlkfs jf fstb Klreb slk bpgmcb`gfs pbrb tljbs gbs fktmjbjfs quf femtbk fstbjlsimkbkcmfrls. 0

@bgbkcf nfkfrbg

Fg `bgbkcf nfkfrbg fs femtmjl tbktl plr gbs fktmjbjfs gucrbtmvbs clel plr gbs fktmjbjfs clk prlpósmtls kl gucrbtmvls y sf clkilreb `âsmcbefktf plr gls smnumfktfs fgfefktls? bctmvls, pbsmvls y cbpmtbg clktb`gf. 3

Bctmvls.

 Jfimkmcmók.Vk bctmvl fs uk rfcursl clktrlgbjl plr ukb fktmjbj, mjfktmimcbjl, cubktmimcbjl fk tíremklselkftbrmls y jfg quf sf fspfrbk iukjbjbefktf, `fkfimcmls fclkóemcls iuturls, jfrmvbjl jflpfrbcmlkfs lcurrmjbs fk fg pbsbjl, quf dbk bifctbjl fclkóemcbefktf b jmcdb fktmjbj. :

 Fgfefktls jf gb jfimkmcmók.

 Pfcursl clktrlgbjl plr ukb fktmjbj.

Vk bctmvl fs uk rfcursl clktrlgbjl plr ukb fktmjbj, mjfktmimcbjl, cubktmimcbjl fk tíremklselkftbrmls y jfg quf sf fspfrbk iukjbjbefktf, `fkfimcmls fclkóemcls iuturls, jfrmvbjl jflpfrbcmlkfs lcurrmjbs fk fg pbsbjl, quf dbk bifctbjl fclkóemcbefktf b jmcdb fktmjbj. :

 Mjfktmimcbjl.

Xufjfk jftfremkbrsf gls `fkfimcmls fclkóemcls quf nfkfrbrâ b gb fktmjbj. 9

Gl bktfrmlr sf glnrb cubkjl fg bctmvl pufjf sfpbrbrsf pbrb vfkjfrgl, rfktbrgl, mktfrcbe`mbrgl,gmcfkcmbrgl, trbksifrmrgl l jmstrm`umr sus `fkfimcmls fclkóemcls. >

8/18/2019 Resumen Normas de I