Practical application of Mexican Financial Reporting Standard C 1 -Cash.

Authors

  • Ana Elsa Ortiz Noriega Contador Público, Doctora en Administración Educativa Profesor investigador de tiempo completo de la Academia de Contabilidad Básica del Departamento de Contabilidad de la Universidad de Sonora
  • Sergio Félix Enríquez Contador Público. Doctor Administración educativa. Profesor de tiempo completo de la Academia de Contabilidad Básica del Departamento de Contabilidad de la Universidad de Sonora

DOI:

https://doi.org/10.36791/tcg.v0i1.54

Keywords:

Financial Reporting, Cash, Valuation

Abstract

The caption cash, is considered the most important of all economic entity. It is what gives liquidity to the printed, buy, sell, invest, spend, everything is reflected in terms of money. To comply fully with effective control is required follow to the letter the accounting standards for the case marks the Mexican Board of Financial Reporting Standards (CINIF). Cash is regulated by the Financial Reporting Standard C1 (NIF C1) so the present work aims to give a clear picture on the practical application of MFRS C1

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References

- CINIF (2014) NIF C1. Normas de Información Financiera. Consejo Mexicano de Normas de Información Financiera: Instituto Mexicano de Contadores Públicos. México. Romero López,

- Javier (2014) Principios de Contabilidad. Mc Graw Hill. México

Published

2016-04-30

How to Cite

Ortiz Noriega, A. E., & Félix Enríquez, S. (2016). Practical application of Mexican Financial Reporting Standard C 1 -Cash. TRASCENDER, CONTABILIDAD Y GESTIÓN, (1), 8–13. https://doi.org/10.36791/tcg.v0i1.54

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