¿Qué es una adquisición de negocios de acuerdo con la NIF B-7?

What is a business acquisition according to NIF B-7?

by | Nov 11, 2024 | Accounting

This NIF applies to all entities that issue financial statements in accordance with the terms established in Series A of the NIF, and is applicable to entities that make a business acquisition. According to NIF B-7, a business acquisition occurs when a business is acquired by a company.
NIF B-5 Información Financiera por Segmentos

NIF B-5 Financial Information by Segments

by | Nov 10, 2024 | Accounting

Financial Reporting Standard B-5 (NIF B-5), entitled “Financial Reporting by Segment”, establishes the guidelines for economic entities to disclose detailed information about their different operating segments. The purpose of this standard is to:
NIF B-6 Estado de Situación Financiera

NIF B-6 Statement of Financial Position

by | Nov 10, 2024 | Accounting

Financial Reporting Standard B-6 (NIF B-6), entitled "Statement of financial position", establishes guidelines for the presentation and structure of the balance sheet in economic entities. Its main objective is to ensure that the financial statements are accurate and complete.
NIF B-5 Información Financiera por Segmentos

NIF B-3 Statement of comprehensive income

by | Nov 2, 2024 | Accounting

Financial Reporting Standard B-3 (NIF B-3) establishes the guidelines for the presentation and structure of the statement of comprehensive income in Mexico. Its objective is to provide a clear and comparable representation of the financial operations of an entity...
NIF B-2 Estado de flujos de efectivo

NIF B-2 Cash flow statement

by | Nov 2, 2024 | Accounting

In recent years, the interest of users of financial information regarding the entity's cash flows has grown significantly. Importance of the cash flow statement Some of the reasons for the importance of the cash flow statement are: