{"id":446,"date":"2021-05-06T20:37:53","date_gmt":"2021-05-06T18:37:53","guid":{"rendered":"https:\/\/grupodys.arflysoft.com\/?page_id=446"},"modified":"2025-04-16T00:38:12","modified_gmt":"2025-04-15T22:38:12","slug":"asesorias","status":"publish","type":"page","link":"https:\/\/grupodys.arflysoft.com\/?page_id=446","title":{"rendered":"CONTABILIDAD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"446\" class=\"elementor elementor-446\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c1ab882 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7c1ab882\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2527358a\" data-id=\"2527358a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33e01de5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"33e01de5\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-small\">Contabilidad y NIIF<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-241ad721\" data-id=\"241ad721\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fc2b8fe elementor-widget elementor-widget-image\" data-id=\"7fc2b8fe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"672\" height=\"672\" src=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-12-a-las-15.25.41_b91f6049.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-12-a-las-15.25.41_b91f6049.jpg 672w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-12-a-las-15.25.41_b91f6049-300x300.jpg 300w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-12-a-las-15.25.41_b91f6049-150x150.jpg 150w\" sizes=\"(max-width: 672px) 100vw, 672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4c312673\" data-id=\"4c312673\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76956f1b elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"76956f1b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>Es un proceso por el medio del cual se registran las transcciones y todos los hechos economicos de una empresa o individuos, basados en principios y normativas nacionales e internaciones.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f6a90 elementor-view-default elementor-invisible elementor-widget elementor-widget-icon\" data-id=\"79f6a90\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-sink\" href=\"#services\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"baece389-97df-4ddc-9a4d-2fd6efa01937\" data-name=\"Layer 1\" width=\"14.6431\" height=\"34.1582\" viewBox=\"0 0 14.6431 34.1582\"><polygon points=\"13.637 28.166 8.32 31.263 8.32 0 6.32 0 6.32 31.26 1.007 28.166 0 29.895 7.322 34.158 14.643 29.895 13.637 28.166\"><\/polygon><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d193b77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d193b77\" data-element_type=\"section\" id=\"services\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d63b492\" data-id=\"d63b492\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75028831 elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"75028831\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span >LA CONTABILIDAD<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">La contabilidad es una herramienta clave para el manejo de un negocio, debido a que por esta se registra todas las transacciones econ\u00f3micas gracias a esta se puede identificar y calcular los montos de los Activos, Pasivos, Patrimonio, Ingresos, Costos y Gastos. Esta debe estar acorde a \"Normas Internacionales de Informaci\u00f3n Financiera NIFF\" y \"Normas Internacionales de Contabilidad NIC\".<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48a3341c elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"48a3341c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span >NIFF<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\"Normas Internacionales de Informaci\u00f3n Financiera NIFF\" o \"Financial Reporting Standards IFRS\" por sus siglas en ingl\u00e9s, estas son un conjunto de est\u00e1ndares contables que buscan unificar el lenguaje contable en uno solo. Bajo esta normativa se establece como se deben preparar y presentar los estados financieros. \n\n <\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46d7451d elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"46d7451d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span >NIIF para las PYMES<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">El Consejo de Normas Internacionales de Contabilidad (IASB), p\u00fablico el 27 de febrero de 2025, la tercera versi\u00f3n de la NIIF para las PYMES.<br> \nEstas entrar\u00e1n en vigencia desde el 1 de enero de 2027, y se permite su aplicaci\u00f3n anticipada desde la actualidad pero desde 2027, ser\u00e1 obligatorio. \n<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-218dd400\" data-id=\"218dd400\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36054c3d elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"36054c3d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span >OBLIGADOS A LLEVAR CONTABILIDAD EN ECUADOR<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">En el Ecuador existen un sinn\u00famero de empresas y personas naturales, que estan obligadas a llevar contabilidad. \n\nDe acuerdo al SR\u00cd, los sujetos obligadas a a llevar contabilidad son los siguientes:\n\nIngresos anuales superiores a $ 300000,00\n\nCostos y Gastos superiores a $ 240000,00\n\nCapital propio o superior a $ 180000,00\n\nY seg\u00fan la Supeintendencia de Compa\u00f1\u00edas, Valores y Seguros, est\u00e1n obligadas a llevar contabilidad todas las compa\u00f1\u00edas, como sociedades an\u00f3nimas, Compa\u00f1\u00edas Limitadas, Sociedades por acciones simplificadas, y los establecimientos permanentes extranjeros.\u00a0<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74439834 elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"74439834\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span >LAS NIFF EN ECUADOR<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">Estas normas se aplican en el Ecuador desde el a\u00f1o 2010 y son de car\u00e1cter obligatorio para todas las empresas sujetas al control de la Superintendecia de Compa\u00f1ias, Valores y Seguros. <\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6861eb7f elementor-position-left elementor-view-default elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"6861eb7f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"bd60868e-8684-4ce4-b5ce-aba10fe6aed0\" data-name=\"Layer 1\" width=\"46.8569\" height=\"16\" viewBox=\"0 0 46.8569 16\"><path d=\"M23.4268,16A53.3006,53.3006,0,0,1,6.86,13.6572a16.6215,16.6215,0,0,1-5.021-2.5439A4.1276,4.1276,0,0,1-.0015,8,4.13,4.13,0,0,1,1.8394,4.8857,16.6242,16.6242,0,0,1,6.86,2.3433,53.2848,53.2848,0,0,1,23.4268,0,53.2834,53.2834,0,0,1,39.9932,2.3433a16.6222,16.6222,0,0,1,5.0214,2.5424A4.131,4.131,0,0,1,46.8555,8a4.1292,4.1292,0,0,1-1.8409,3.1133,16.6362,16.6362,0,0,1-5.02,2.5439A53.3093,53.3093,0,0,1,23.4268,16Zm0-15A52.2784,52.2784,0,0,0,7.1836,3.29,15.8881,15.8881,0,0,0,2.4673,5.6641,3.2167,3.2167,0,0,0,.9985,8a3.2167,3.2167,0,0,0,1.4688,2.3359A15.8842,15.8842,0,0,0,7.1836,12.71,52.2806,52.2806,0,0,0,23.4268,15a52.2916,52.2916,0,0,0,16.2441-2.29,15.8785,15.8785,0,0,0,4.7148-2.3741A3.2177,3.2177,0,0,0,45.8555,8a3.2153,3.2153,0,0,0-1.47-2.3359A15.8831,15.8831,0,0,0,39.6709,3.29,52.2894,52.2894,0,0,0,23.4268,1Z\" transform=\"translate(0.0015)\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span ><\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">En el pa\u00eds todas las empresas que realicen transacciones internacionales e inversiones extranjeras est\u00e1n obligadas a aplicar NIFF.<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e005766 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"2e005766\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74db52e\" data-id=\"74db52e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fb558f7 elementor-widget__width-auto elementor-widget-tablet__width-initial elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"3fb558f7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInDown&quot;,&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"672\" height=\"672\" src=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-19-a-las-17.40.36_e9784bac.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-19-a-las-17.40.36_e9784bac.jpg 672w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-19-a-las-17.40.36_e9784bac-300x300.jpg 300w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-19-a-las-17.40.36_e9784bac-150x150.jpg 150w\" sizes=\"(max-width: 672px) 100vw, 672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-118982b5 elementor-widget__width-auto elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"118982b5\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"512\" height=\"512\" src=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-14-a-las-13.03.04_b92f0a64.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-14-a-las-13.03.04_b92f0a64.jpg 512w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-14-a-las-13.03.04_b92f0a64-300x300.jpg 300w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-11-14-a-las-13.03.04_b92f0a64-150x150.jpg 150w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f89149b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f89149b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-23df1df9\" data-id=\"23df1df9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-489c3fa7 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"489c3fa7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">niif Y nic <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f0411e elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"13f0411e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>La informaci\u00f3n financiera debe estar estructurada de acuerdo a NIIF y NIC y adicional a ello debe tener una correcta medici\u00f3n y presentaci\u00f3n.<\/p><p>Para la clasificaci\u00f3n de cuentas tenemos las siguientes cuentas de: Activo, Pasivo, Patrimonio, Ingresos, Costos y Gastos. Y cada una de ellas tiene una NIFF y NIC, destinada para su tratamiento.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-555fd217 elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"555fd217\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-size-sm elementor-animation-sink\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\"><\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6db7df97 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-image\" data-id=\"6db7df97\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"672\" height=\"672\" src=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-12-20-a-las-19.23.44_ee686405.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-12-20-a-las-19.23.44_ee686405.jpg 672w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-12-20-a-las-19.23.44_ee686405-300x300.jpg 300w, https:\/\/grupodys.arflysoft.com\/wp-content\/uploads\/2025\/04\/Imagen-de-WhatsApp-2024-12-20-a-las-19.23.44_ee686405-150x150.jpg 150w\" sizes=\"(max-width: 672px) 100vw, 672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Contabilidad y NIIF Es un proceso por el medio del cual se registran las transcciones y todos los hechos economicos de una empresa o individuos, basados en principios y normativas nacionales e internaciones. LA CONTABILIDAD La contabilidad es una herramienta clave para el manejo de un negocio, debido a que por esta se registra todas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"_links":{"self":[{"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/pages\/446"}],"collection":[{"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=446"}],"version-history":[{"count":53,"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/pages\/446\/revisions"}],"predecessor-version":[{"id":1093,"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=\/wp\/v2\/pages\/446\/revisions\/1093"}],"wp:attachment":[{"href":"https:\/\/grupodys.arflysoft.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}