{"id":3773,"date":"2024-10-21T09:09:33","date_gmt":"2024-10-21T15:09:33","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3773"},"modified":"2024-11-11T10:32:44","modified_gmt":"2024-11-11T16:32:44","slug":"normas-informacion-financiera-serie-b-estados-financieros","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/normas-informacion-financiera-serie-b-estados-financieros\/","title":{"rendered":"Standards applicable to the financial statements as a whole Series NIF B"},"content":{"rendered":"

The Series B of the <\/strong>Financial Reporting Standards (NIF)<\/strong> <\/a>establishes the specific guidelines that must be followed for the preparation and presentation of the financial statements of an entity.<\/p>\n\n\n\n

Each standard in this series focuses on a key part of financial statements, providing clear rules on how financial information should be presented and disclosed, with the aim of ensuring consistency and comparability in financial reporting.<\/p>\n\n\n\n

NIF Series B examples<\/h3>\n\n\n\n

This series includes the applicable standards for the main financial statements that are essential in the evaluation of the performance and financial situation of a company, such as:<\/p>\n\n\n\n

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  1. Statement of financial position<\/strong>: <\/a>It presents the financial situation of the entity, showing its assets, liabilities and equity as of a given date.<\/li>\n\n\n\n
  2. Cash flow statement<\/strong>:<\/a> It establishes how cash inflows and outflows should be presented, classifying them into operating, investing and financing activities. This information is crucial to understanding how the company generates and uses its cash during a period.<\/li>\n\n\n\n
  3. Comprehensive income statement<\/strong>:<\/a> It reflects the company's income, costs and expenses, detailing not only the net profit, but also other comprehensive income that affects the entity.<\/li>\n\n\n\n
  4. Statement of changes in shareholders' equity<\/strong>: <\/a>Explains how the components of shareholders' equity have changed over a period, showing aspects such as retained earnings, shareholder contributions and dividends.<\/li>\n<\/ol>\n\n\n\n

    These standards also include specific aspects such as:<\/p>\n\n\n\n