ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Estados financieros previsionales como parte integrante de un conjunto completo de estados financieros en ambiente NIIF. Una propuesta en el marco de la lógica difusa
The International Financial Reporting Standards (2012) includes the presentation on each reporting date of a complete set of financial statements. The digits presented in the financial statements are the product of estimates and judgments. This paper focuses on propose the inclusion of financial statements, made from diffuse logic methodologies, in the complete set of financial statements in accordance with IFRS (2012). The study is a part of a qualitative approach, limited to the documentary mode. The work highlights that the fundamentals of the proposal are extracted from statements described in the Conceptual Framework for Financial Information (2012).
