{"id":25,"date":"2022-04-06T00:49:32","date_gmt":"2022-04-06T00:49:32","guid":{"rendered":"https:\/\/auditoriamam.com\/?page_id=25"},"modified":"2022-05-07T17:59:23","modified_gmt":"2022-05-07T22:59:23","slug":"asesoria-en-la-implementacion-de-las-normas-internaciones-de-informacion-financiera-niif","status":"publish","type":"page","link":"https:\/\/auditoriamam.com\/?page_id=25","title":{"rendered":"Asesor\u00eda en la Implementaci\u00f3n de las Normas Internaciones de Informaci\u00f3n Financiera (NIIF)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25\" class=\"elementor elementor-25\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1195d60 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"1195d60\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/player.vimeo.com\\\/video\\\/510535483?title=0&amp;portrait=0&amp;byline=0&amp;autoplay=1&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;,&quot;background_privacy_mode&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-embed\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13604b2c\" data-id=\"13604b2c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38237984 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"38237984\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Servicios profesionales<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4067a70f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4067a70f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Asesoria en la Implementacion de las Normas Internacionales de Informacion Financiera (NIIF)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46db2b3d elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46db2b3d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64563926\" data-id=\"64563926\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73302bbc elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"73302bbc\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:650}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\u00bfPORQU\u00c9 IMPLEMENTAR LA ADOPCI\u00d3N DE LAS NIIF POR PRIMERA VEZ?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6426bbc9 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6426bbc9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:700}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Las Normas Internacionales de Auditor\u00eda (NIA) se\u00f1alan que los estados financieros deben ser elaborados por la administraci\u00f3n (empresa auditada) cumpliendo estrictamente con las NIIF vigentes. En el caso de incumplimiento de las NIIF el auditor deber\u00eda emitir una opini\u00f3n con salvedad, tal como lo establece la NIA 705.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fe5713 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fe5713\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-3e0ad56\" data-id=\"3e0ad56\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41b79f1 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"41b79f1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:650}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">OBJETIVOS DE LA PRESTACI\u00d3N DE NUESTROS SERVICIOS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-36a4230\" data-id=\"36a4230\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3de79603 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3de79603\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3bdbd062 elementor-invisible\" data-id=\"3bdbd062\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ea29fea elementor-view-stacked elementor-shape-square elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"3ea29fea\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-square\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAplicaci\u00f3n Plena de las NIIF\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tNuestros servicios involucrar\u00e1n en el apoyo de la Aplicaci\u00f3n Plena de las NIIF en el RECONOCIMIENTO, MEDICI\u00d3N, DES-RECONOCIMIENTO Y RECLASIFICACI\u00d3N que establecen las NIIF, con lo que se obtendr\u00e1 informaci\u00f3n razonable y fiable y que los activos, pasivos y patrimonio est\u00e9n medidos a valores econ\u00f3micos, los Estados Financieros reflejar\u00e1n la verdadera situaci\u00f3n econ\u00f3mica y financiera, por ende le servir\u00e1 a la Gerencia para la toma de decisiones oportunas y ser competitiva en el mercado.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7c56c1f5 elementor-invisible\" data-id=\"7c56c1f5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:600}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d331039 elementor-view-stacked elementor-shape-square elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"3d331039\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-balance-scale\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAplicaci\u00f3n de los criterios de reconocimiento, medici\u00f3n o valoraci\u00f3n y determinaci\u00f3n del deterioro de valor de los activos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tNuestra Sociedad de Auditor\u00eda se encuentra inscrita en el Registro Sociedades de Auditor\u00eda del Colegio de Contadores P\u00fablicos de Arequipa con Matr\u00edcula Nro. 078, por ende habilitada para realizar auditor\u00eda de estados financieros en el Per\u00fa para ser presentados a la Superintendencia del Mercado de Valores \u2013 SMV (antes CONASEV), y a las entidades financieras, este Dictamen realizado certificar\u00e1 la situaci\u00f3n econ\u00f3mica-financiera actual de la empresa. Nuestro socio principal cuenta con m\u00e1s de 39 a\u00f1os de experiencia profesional, experto y especialista en las \u00e1reas tributarias, contables y financieras.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-53e0625a elementor-invisible\" data-id=\"53e0625a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:700}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c579e86 elementor-view-stacked elementor-shape-square elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4c579e86\" data-element_type=\"widget\" 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d=\"M94.5,28.5h-69c-1.104,0-2-0.896-2-2c0-1.105,0.896-2,2-2h69c1.104,0,2,0.895,2,2S95.604,28.5,94.5,28.5z\"><\/path>\t<\/g>\t<g>\t\t<line fill=\"none\" x1=\"25.5\" y1=\"20.5\" x2=\"94.5\" y2=\"20.5\"><\/line>\t<\/g>\t<g>\t\t<path d=\"M94.5,22.5h-69c-1.104,0-2-0.896-2-2c0-1.105,0.896-2,2-2h69c1.104,0,2,0.895,2,2S95.604,22.5,94.5,22.5z\"><\/path>\t<\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tElaboramos un Manual de Pol\u00edticas y Procedimientos Contables Conforme a las Normas Internacionales de Informaci\u00f3n Financiera.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element 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elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/auditoriamam.com\/?page_id=19\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactanos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Servicios profesionales Asesoria en la Implementacion de las Normas Internacionales de Informacion Financiera (NIIF) \u00bfPORQU\u00c9 IMPLEMENTAR LA ADOPCI\u00d3N DE LAS NIIF POR PRIMERA VEZ? Las Normas Internacionales de Auditor\u00eda (NIA) se\u00f1alan que los estados financieros deben ser elaborados por la administraci\u00f3n (empresa auditada) cumpliendo estrictamente con las NIIF vigentes. En el caso de incumplimiento de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":741,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-25","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/pages\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditoriamam.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25"}],"version-history":[{"count":0,"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/pages\/25\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auditoriamam.com\/index.php?rest_route=\/wp\/v2\/media\/741"}],"wp:attachment":[{"href":"https:\/\/auditoriamam.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}