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OBJECTIVE:
To know the procedural section of financial information, conceptual framework of cualitative features, classic postulates, specific rules for registering and evaluating operations that the companies could take advantage from. And also for elaborating and presenting financial statements identified in rules A, B, and C of the mexican financial information rules.
BASIC COURSE INFORMATION:
ADDRESSED TO:
Accountants, comptroller, managers, financial area, financial and accounting personnel prepared for this level.
SYLLABUS
I. RULES STRUCTURE
II. BASIC TENETS
III. USERS NEEDS AND FINANCIAL STATEMENTS GOALS
IV. CUALITATIVE FEATURES OF FINANCIAL STATEMENTS
V. BASIC ELEMENTS OF FINANCIAL STATEMENTS
VI. RECOGNITION AND VALUATION
VII. PRESENTATION AND DISCLOSURE
VIII. SUPLEMENTARY PROVISIONS
IX. ACCOUNTING CHANGES AND ERROR CORRECTION
X. CASH FLOW STATEMENT
XI. INCOME STATEMENT
XII. TOTAL EQUITY STATUS CHANGES
XIII. FINANCIAL POSITION STATEMENT
XIV. CASH AND CASH EQUIVALENTS
XV. RECEIVABLE ACCOUNTS
XVI. INVENTORY
XVII. OWNERSHIP, SITE, AND EQUIPMENT
XVIII.LIABILITY
XIX. TOTAL EQUITY
XX. PROFIT TAXES
