{"id":666,"date":"2020-09-24T18:12:16","date_gmt":"2020-09-24T18:12:16","guid":{"rendered":"https:\/\/avaluosavim.com.mx\/?page_id=666"},"modified":"2023-10-19T14:14:42","modified_gmt":"2023-10-19T19:14:42","slug":"normas-de-informacion-financiera","status":"publish","type":"page","link":"https:\/\/php81.anepsa.com.mx\/en\/financial-reporting-standards\/","title":{"rendered":"Financial Reporting Standards"},"content":{"rendered":"

Financial Reporting Standards<\/h1><\/div><\/div>\n\n\n\n
\"Financial<\/figure>\n\n\n\n
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Why is it important to comply with Financial Reporting Standards?<\/strong><\/h2>\n\n\n\n

Currently, companies are in continuous transformation to be more competitive and one element of this is that they comply with the application of the financial regulations in force in the country, for which ANEPSA<\/a><\/strong> has taken on the task of creating comprehensive solutions for compliance with these financial reporting standards.<\/p>\n\n\n\n

NIF B-7 <\/a>Business acquisitions<\/strong><\/h2>\n\n\n\n

The Objective of Financial Reporting Standards NIF B-7 <\/a>is to establish the rules for the initial recognition at the date of acquisition of net assets, the controlled interest and other items that may arise from it, such as goodwill or extraordinary gain.<\/strong><\/p>\n\n\n\n

To achieve the objective of this standard, ANEPSA<\/strong> will determine the fair value of all assets or businesses that are identified in the acquisition or merger of companies requested under the guidelines of Financial Reporting Standard B-7.<\/p>\n\n\n\n

To determine the fair values of the identified items, the provisions of paragraph B-17 of the standard will be taken into account, using the most appropriate valuation method for each of the parties to be analyzed.<\/p>\n\n\n\n

What assets does NIF C-6 refer to? Plant and equipment properties<\/strong><\/h3>\n\n\n\n

The Objective of the NIF C-6<\/a> is to establish the rules for the initial recognition at the date of acquisition of net assets, the controlled interest and other items that may arise from it, such as goodwill or extraordinary gain.<\/strong><\/p>\n\n\n\n

To achieve the objective of this standard, ANEPSA will determine the fair value of all the assets or businesses that are identified in the operation of acquisition or merger of companies requested under the guidelines of Financial Information Standards B-7.<\/p>\n\n\n\n

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To determine the fair values of the identified items, the provisions of paragraph B-17 of the standard shall be taken into consideration, using the most appropriate valuation method for each of the items to be analyzed.<\/p>\n\n\n\n