{"id":3689,"date":"2024-10-09T19:02:03","date_gmt":"2024-10-10T01:02:03","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3689"},"modified":"2024-10-15T11:36:40","modified_gmt":"2024-10-15T17:36:40","slug":"actualizacion-de-la-serie-a-de-las-nif-2024","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/actualizacion-de-la-serie-a-de-las-nif-2024\/","title":{"rendered":"Update of the A series of the NIF 2024"},"content":{"rendered":"<p>The NIFs are mainly divided into two large groups of regulatory pronouncements: <a href=\"https:\/\/taxid.mx\/english\/marco-conceptual-nif-2024\/\">the Conceptual Framework (CM)<\/a> and individual NIFs.<\/p>\n\n\n\n<p>In this article we will analyze the main differences in the MC compared to previous years.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Why is the NIF Series A updated?<\/h3>\n\n\n\n<p>The International <em>Accounting Standards Board<\/em> (IASB), the body responsible for issuing the <em>International Financial Reporting Standards<\/em> (IFRS) published an update on its 2018 <em>MC<\/em>, which is why CINIF considered it appropriate to update the MC of the NIF to adhere to the greatest possible convergence with international regulations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Main changes in series A of the NIF<\/h3>\n\n\n\n<p>The NIF MC published in 2005 was made up of eight individual standards. During the update process, CINIF considered that including these individual standards in a single one would be more practical and functional, which would be NIF A-1 divided into 10 chapters.<\/p>\n\n\n\n<p>Below is an image of the differences contained in NIF 2024:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"589\" height=\"231\" src=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png\" alt=\"\" class=\"wp-image-3707\" srcset=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png 589w, https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1-480x188.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 589px, 100vw\" \/><\/figure>\n\n\n\n<p>Below are the main changes in each of the chapters of the <em>MC<\/em> of the NIF:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chapter 10 \u2013 Structure of the NIF:<\/strong> The mention of is incorporated <em>\u201ctechnical reports\u201d<\/em> which are guides to facilitate the application of the NIFs already established that refer to emerging issues of a temporary nature.<\/li>\n\n\n\n<li><strong>Chapter 20 \u2013 Basic Postulates:<\/strong> The concept of accounting period that was associated with accounting accrual was integrated into Chapter 30.<\/li>\n\n\n\n<li><strong>Chapter 30 \u2013 Objectives of financial statements:<\/strong> change name of <em>\u201cUser needs and objectives of financial statements\u201d<\/em> now calling itself <em>\u201cObjectives of financial statements\u201d<\/em> under the logic that to meet the objectives of the financial statements we must understand the needs of the users of financial information<\/li>\n\n\n\n<li><strong>Chapter 40 \u2013 <a href=\"https:\/\/taxid.mx\/english\/caracteristicas-cualitativas-informacion-financiera\/\">Qualitative characteristics of financial statements<\/a>:<\/strong> In this NIF, qualitative characteristics are divided into fundamental and improvement characteristics.<\/li>\n\n\n\n<li><strong>Chapter 50 \u2013 Basic elements of financial statements:<\/strong> Adjustments are made to the definitions of assets and liabilities. Below is a comparative table incorporated in NIF 2024:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"884\" height=\"377\" src=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen2.png\" alt=\"\" class=\"wp-image-3708\" srcset=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen2.png 884w, https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen2-480x205.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 884px, 100vw\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chapter 60 \u2013 Recognition: <\/strong>The concepts of initial recognition and subsequent recognition are modified to initial valuation and subsequent valuation.<\/li>\n\n\n\n<li><strong>Chapter 70 \u2013 Valuation:<\/strong> A specific chapter is created for the topic of valuation of recognition. Mainly, the valuation basis of historical resources is eliminated as it is covered by the new valuation basis of amortized cost.<\/li>\n\n\n\n<li><strong>Chapter 80 Presentation and revelation:<\/strong> The requirements related to effective communication are incorporated, defining it as that which increases and contributes to a faithful representation of the financial statements.<\/li>\n\n\n\n<li><strong>Chapter 90 \u2013 Supplementary: <\/strong>No changes<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Conclusions<\/h3>\n\n\n\n<p>We recommend that our readers study the MC of the NIF to obtain financial information that allows us to make appropriate decisions about an entity.<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>The NIFs are divided mainly into two large groups of regulatory pronouncements: the Conceptual Framework (CM) and the specific NIFs. In this article we will analyze the main differences in the CM with respect to previous years. Why is the NIF Series A updated? The International Accounting Standards Board (IASB), the international financial institution that [\u2026]<\/p>","protected":false},"author":5,"featured_media":3707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[8],"tags":[406,408,404,405,407],"class_list":["post-3689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-a-1-2024","tag-mc-cambios-nif-2024","tag-nif-a-1","tag-nif-cambios","tag-principales-cambios-en-nif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID<\/title>\n<meta name=\"description\" content=\"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/actualizacion-de-la-serie-a-de-las-nif-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID\" \/>\n<meta property=\"og:description\" content=\"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/actualizacion-de-la-serie-a-de-las-nif-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-10T01:02:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-15T17:36:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"589\" \/>\n\t<meta property=\"og:image:height\" content=\"231\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/\",\"url\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/\",\"name\":\"Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID\",\"isPartOf\":{\"@id\":\"https:\/\/taxid.mx\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png\",\"datePublished\":\"2024-10-10T01:02:03+00:00\",\"dateModified\":\"2024-10-15T17:36:40+00:00\",\"author\":{\"@id\":\"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89\"},\"description\":\"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.\",\"breadcrumb\":{\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage\",\"url\":\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png\",\"contentUrl\":\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png\",\"width\":589,\"height\":231},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/taxid.mx\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Actualizaci\u00f3n de la serie A de las NIF 2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxid.mx\/#website\",\"url\":\"https:\/\/taxid.mx\/\",\"name\":\"TAX ID\",\"description\":\"Despacho de contadores en M\u00e9xico\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxid.mx\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89\",\"name\":\"Hector Galicia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxid.mx\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g\",\"caption\":\"Hector Galicia\"},\"url\":\"https:\/\/taxid.mx\/english\/author\/infotaxid-mx\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID","description":"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxid.mx\/english\/actualizacion-de-la-serie-a-de-las-nif-2024\/","og_locale":"en_US","og_type":"article","og_title":"Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID","og_description":"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.","og_url":"https:\/\/taxid.mx\/english\/actualizacion-de-la-serie-a-de-las-nif-2024\/","og_site_name":"TAX ID","article_published_time":"2024-10-10T01:02:03+00:00","article_modified_time":"2024-10-15T17:36:40+00:00","og_image":[{"width":589,"height":231,"url":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png","type":"image\/png"}],"author":"Hector Galicia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Hector Galicia","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/","url":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/","name":"Actualizaci\u00f3n de la serie A de las NIF 2024 - TAX ID","isPartOf":{"@id":"https:\/\/taxid.mx\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage"},"image":{"@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png","datePublished":"2024-10-10T01:02:03+00:00","dateModified":"2024-10-15T17:36:40+00:00","author":{"@id":"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89"},"description":"Conoce las actualizaciones que el CINIF realizo a la Serie A de las NIF con el objetivo de lograr una mayor convergencia internacional.","breadcrumb":{"@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#primaryimage","url":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png","contentUrl":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/10\/Imagen1.png","width":589,"height":231},{"@type":"BreadcrumbList","@id":"https:\/\/taxid.mx\/actualizacion-de-la-serie-a-de-las-nif-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/taxid.mx\/"},{"@type":"ListItem","position":2,"name":"Actualizaci\u00f3n de la serie A de las NIF 2024"}]},{"@type":"WebSite","@id":"https:\/\/taxid.mx\/#website","url":"https:\/\/taxid.mx\/","name":"TAX-ID","description":"Accounting firm in Mexico","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxid.mx\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89","name":"Hector Galicia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxid.mx\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g","caption":"Hector Galicia"},"url":"https:\/\/taxid.mx\/english\/author\/infotaxid-mx\/"}]}},"_links":{"self":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts\/3689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/comments?post=3689"}],"version-history":[{"count":0,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts\/3689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/media\/3707"}],"wp:attachment":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/media?parent=3689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/categories?post=3689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/tags?post=3689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}