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Resultados de la Encuesta Actual

NIC-29 afirma que una economía es hiperinflacionaria cuando:

Sobrepasa el 100% de inflación en 3 años.61 %61 %61 % 61.74% (92)
Hay mayor adquisición de activos no monetarios2 %2 %2 % 2.01% (3)
Uso de referencia de moneda extranjera mas sólida2 %2 %2 % 2.68% (4)
Ajustes de precios/sueldos van ligados a un indice0 %0 %0 % 0.67% (1)
Todas las anteriores8 %8 %8 % 8.72% (13)
Las anteriores más otros factores (S/criterio)18 %18 %18 % 18.12% (27)
Únicamente sí ocurre la primera opción6 %6 %6 % 6.04% (9)

Votos Totales: 149


[ Sala de Votación | Otras Encuestas ]


"NIC-29 afirma que una economía es hiperinflacionaria cuando:" | Entrar/Crear Cuenta | 41 Comentarios
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Re: NIC-29 afirma que una economía es hiperinflacionaria cua (Puntuación 1)
por dayanamarin el Thursday, 17 June a las 17:45:36
(Información del Usuario )

En mi opinión, es ésta una de las Normas donde se debe dar buen uso a una de las virtudes que todo Contador debe poseer: Criterio Profesional.

Antes de emitir un criterio debemos además de conocer muy bien las Normas que se relacionan: SIC-19, SIC-30, haber leido suficientemente bien la Norma Internacional Nº 29 (NIC-29), donde entre otras cosas, debemos prestar especial atención al párrafo Nº3 que trata del tema de la encuesta:

"Párrafo 3.- Esta Norma no establece una tasa de inflación absoluta para considerar que, al sobrepasarla, surge el estado
de hiperinflación. Es, por el contrario, un problema de criterio juzgar cuándo se hace necesario reexpresar los estados financieros de acuerdo con la presente Norma. El estado de hiperinflación viene indicado por las características del entorno económico del país, entre las cuales se incluyen, de forma no exhaustiva, las
siguientes:
(a) la población en general prefiere conservar su riqueza en forma de activos no monetarios, o bien en una moneda extranjera relativamente estable; además, las cantidades de moneda local obtenidas son invertidas inmediatamente para mantener la capacidad adquisitiva de la misma;
(b) la población en general no toma en consideración las cantidades monetarias en términos de moneda local, sino que lo hace en términos de otra moneda extranjera relativamente estable; los precios pueden
establecerse en esta otra moneda;
(c) las ventas y compras a crédito tienen lugar a precios que compensan la pérdida de poder adquisitivo esperada durante el aplazamiento, incluso cuando el periodo es corto;
(d) los tipos de interés, salarios y precios se ligan a la evolución de un índice de precios; y
(e) la tasa acumulada de inflación en tres años se aproxima o sobrepasa el 100 %.
4. Es preferible que todas las empresas que presentan información en la moneda de la misma"

Es bueno que conozcamos todos los puntos de vista e inlcusive de diversos países con respecto a la adopción de esta norma:

http://www.ain.gub.uy/docs/consultas/Cons_inver_subs.htm
http://www.ccea.com.uy/pronunciamientos/Pronunciamiento%20N%2014.htm
http://agustinianos.udea.edu.co/~wwwmngr/contaduria/RalatoriasSimposio.html
http://www.ccc.com.ve/es/Re-expresion_estados_financieros.htm
http://www.mecon.gov.ar/hacienda/cgn/ifac/nicsp10b.htm






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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
por zhenzhen el Friday, 04 January a las 19:01:38
(Información del Usuario )

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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
por django1 el Tuesday, 21 May a las 04:28:00
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
por chenfei el Monday, 30 December a las 21:54:43
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: About WPC wall panels (Puntuación 1)
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Re: About WPC wall panels (Puntuación 1)
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Re: About WPC wall panels (Puntuación 1)
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Re: About WPC wall panels (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
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Re: NIC-29 afirma que una economía es hiperinflaciona (Puntuación 1)
por chenlixiang el Monday, 28 November a las 08:06:37
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How to Start a Career in Information Technology (Puntuación 1)
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CHENJINYAN (Puntuación 1)
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