NIIF 1

Question 1

First-time Adoption of International Financial Reporting Standards

Answer 1

Adopción por Primera Vez de las Normas
Internacionales de Información
Financiera

Question 2

International Accounting Standards Board

Answer 2

Consejo de Normas Internacionales de Contabilidad

Question 3

IASB

Answer 3

CNIC

Question 4

Standing Interpretations Committee

Answer 4

Comité de Interpretaciones

Question 5

to amend

Answer 5

modificar

Question 6

to restate

Answer 6

reexpresar

Question 7

past transactions

Answer 7

transacciones pasadas

Question 8

to issue (a standard)

Answer 8

emitir

Question 9

(IFRS 16) Leases

Answer 9

Arrendamientos

Question 10

improvements

Answer 10

mejoras

Question 11

IFRS 2 Share-based Payment

Answer 11

Pagos basados en Acciones

Question 12

IFRS 3 Business Combinations

Answer 12

Combinaciones de Negocios

Question 13

IFRS 17 Insurance Contracts (replaces IFRS 4)

Answer 13

Contratos de Seguro

Question 14

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

Answer 14

Activos no Corrientes Mantenidos para la
Venta y Operaciones Discontinuadas

Question 15

IFRS 6 Exploration for and Evaluation of Mineral Resources

Answer 15

Exploración y Evaluación de Recursos
Minerales

Question 16

IFRS 7 Financial Instruments: Disclosures

Answer 16

Instrumentos Financieros: Información a
Revelar

Question 17

disclosures

Answer 17

informaciòn a revelar

Question 18

IFRS 8 Operating Segments

Answer 18

Segmentos de Operaciòn

Question 19

retrospective application

Answer 19

aplicaciòn retroactiva

Question 20

to make amendments

Answer 20

realizar modificaciones

Question 21

scope

Answer 21

alcance

Question 22

objective

Answer 22

objetivo

Question 23

recognition

Answer 23

reconocimiento

Question 24

measurement

Answer 24

mediciòn

Question 25

opening IFRS statement of financial position

Answer 25

Estado de situación financiera de apertura conforme a las NIIF

Question 26

statement of financial position

Answer 26

estado de situación financiera

Question 27

accounting policies

Answer 27

polìticas contables