Postulado básico: Valuación

Basic Postulate: Valuation

The basic valuation postulate, included in NIF A-2, establishes that all transactions and economic events that affect an entity must be quantified and expressed in monetary terms. This postulate ensures that the resources, obligations and...
Postulado básico: Devengación contable

Basic Postulate: Accounting Accrual

The basic postulate of Accounting Accrual is one of the fundamental principles of accounting, established by the Financial Reporting Standards (NIF) in Mexico. This postulate establishes that economic transactions and events must be recognized in the accounting period.