miércoles, 23 de mayo de 2007

PUBLICACION DEL LIBRO DE LAS NIF 2006

Publicación del libro de Las NIF (Edición 2006)


México, D.F., 31 de octubre de 2005
A los Preparadores, Reguladores, Auditores, Usuarios y demásinteresados en la Normatividad Contable, aplicablea los estados financieros
El Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) organismo independiente encargado del desarrollo de la normatividad contable aplicable en México da a conocer la emisión de nueva normatividad consistente en el Marco Conceptual establecido en la serie NIF A. La nueva serie A está conformada por las siguientes Normas de Información Financiera (NIF):
NIF A-1, Estructura de las Normas de Información Financiera;
NIF A-2, Postulados básicos;
NIF A-3, Necesidades de los usuarios y objetivos de los estados financieros;
NIF A-4, Características cualitativas de los estados financieros;
NIF A-5, Elementos básicos de los estados financieros;
NIF A-6, Reconocimiento y valuación;
NIF A-7, Presentación y revelación; y
NIF A-8, Supletoriedad
Adicionalmente, también se está emitiendo la nueva
NIF B-1, Cambios contables y correcciones de errores.
Esta normatividad fue aprobada por unanimidad de los miembros del Consejo Emisor, para su emisión en octubre de 2005, y podrá consultarse en la primera edición del libro “Normas de Información Financiera (NIF)”, plataforma 2006, que incluye los boletines y circulares de la Comisión de Principios de Contabilidad del IMCP que no han sido derogados o modificados por el CINIF y, que a su vez, se encuentren en vigor para ejercicios que se inicien a partir del 1º de enero de 2006.
Las bases para conclusiones relativas a los principales comentarios recibidos durante el proceso de auscultación, así como las deliberaciones para alcanzar los acuerdos tomados para emitir las versiones finales de las NIF antes citadas, se encuentran en nuestra página electrónica www.cinif.org.mx, además de incluirse en el libro antes referido.
Es importante señalar que la utilización de las NIF incrementa la calidad de la información financiera contenida en los estados financieros, asegurando así, su mayor aceptación, no sólo a nivel nacional, sino también internacional.
El Consejo Emisor que aprobó por unanimidad las Normas de Información Financiera antes mencionadas, está integrado por:
Presidente: C.P.C. Felipe Pérez Cervantes
Investigadores: C.P.C. J. Alfonso Campaña RoizC.P.C. Luis Antonio Cortés MorenoC.P.C. Elsa Beatriz García BojorgesC.P. y M.I.A. Denise Gómez Soto
Muy atentamente,
Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera, A.C. (CINIF)
C.P.C. Felipe Pérez CervantesPresidente del Consejo Emisor del CINIF
México es un país de larga tradición normativa contable, ya que por mas de treinta años se han venido desarrollando normas orientadas a la búsqueda de uniformidad en la aplicación de tratamientos contables, basadas por lo general en la práctica contable mas habitual del momento y en la aceptación generalizada de todos los interesados en la información financiera a través de procesos formales de auscultación.
Este compendio de normas recibía hasta hace poco el nombre de “Principios de Contabilidad Generalmente Aceptados” (PCGA), siendo sustituido a partir del año 2006, por el de Normas de Información Financiera, denominación establecida por el Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF). Esta nueva acepción, busca enfatizar el carácter normativo y por ende obligatorio, de las reglas aplicables a la elaboración de información financiera. Asimismo, la eliminación del término de PCGA se encuentra en armonía con la tendencia internacional, dado que los emisores de normas contables, han removido el término “principio” de sus pronunciamientos, sustituyéndolo por el de “norma” para reafirmar la adopción de un planteamiento lógico y deductivo en el desarrollo de su normatividad.
Novedades que presenta el libro de las NIF, edición 2006
Novedoso formato y portada.
Nueva normatividad emitida por el CINIF
Boletines y circulares vigentes del IMCP que fueron transferidos al CINIF el 31 de mayo del 2004
Ocho normas conceptuales de la nueva serie NIF A (sustituye a la serie A anterior) Nueva NIF B-1
Bases para conclusiones del Marco Conceptual
La publicación de las Normas de Información Financiera (2006) es editada por el IMCP y podrá ser adquirida en sus librerías a partir del mes de noviembre del año en curso.



Entraron en vigor a partir del 2006

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