{"id":5189,"date":"2021-09-06T16:42:15","date_gmt":"2021-09-06T16:42:15","guid":{"rendered":"https:\/\/abugaber.com\/gsg\/sitio\/?page_id=5189"},"modified":"2021-12-06T17:06:03","modified_gmt":"2021-12-06T17:06:03","slug":"normas-de-informacion-financiera","status":"publish","type":"page","link":"https:\/\/abugaber.com\/gsg\/sitio\/normas-de-informacion-financiera\/","title":{"rendered":"Normas de informaci\u00f3n Financiera"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5189\" class=\"elementor elementor-5189\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-7bcfadc6 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle jltma-glass-effect-no\" data-id=\"7bcfadc6\" 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-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-620fc69 jltma-glass-effect-no\" data-id=\"620fc69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-5010e82 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"5010e82\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df24bf7 jltma-glass-effect-no\" data-id=\"df24bf7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dab3aca jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"dab3aca\" data-element_type=\"widget\" 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\">Normas de informaci\u00f3n financiera: nacionales (NIF), internacionales (IFRS) y extranjeras (US GAAP, German GAAP, Brazilian GAAP, Japanese GAAP, entre otros)\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41e6fa8 elementor-widget-divider--view-line jltma-glass-effect-no elementor-widget elementor-widget-divider\" data-id=\"41e6fa8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-2438e134 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"2438e134\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-374f8745 jltma-glass-effect-no\" data-id=\"374f8745\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-72edc36e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"72edc36e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3d45963a jltma-glass-effect-no\" data-id=\"3d45963a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64909dc5 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"64909dc5\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/1-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a8c587b jltma-glass-effect-no\" data-id=\"a8c587b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bacbee2 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"bacbee2\" data-element_type=\"widget\" id=\"implementacion\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Implementaci\u00f3n, adopci\u00f3n inicial y conversi\u00f3n de estados financieros.\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a4807e jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"16a4807e\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">Apoyar a las empresas para la emisi\u00f3n de sus estados financieros con apego a la normatividad aplicable (NIF, IFRS, USGAAP, entre otras) asegurando que la informaci\u00f3n:<\/span><\/p>\n<h5><ul><li><span style=\"color: #333333;\"><b>Sea transparente para los usuarios y comparable para todos los periodos que se presenten;<\/b><\/span><\/li><li><span style=\"color: #333333;\"><b>Suministre un punto de partida adecuado para la contabilizaci\u00f3n seg\u00fan las Normas aplicables; y<\/b><\/span><\/li><li><b><span style=\"color: #333333;\">Pueda ser obtenida a un costo que no exceda a los beneficios proporcionados a los usuarios.<\/span><\/b><\/li><li><span style=\"color: #333333;\"><b>Dise\u00f1o y optimizaci\u00f3n de sistemas de reporte financiero<\/b><\/span><\/li><li><span style=\"color: #333333;\"><b>Aplicaci\u00f3n de normatividad particular<\/b><\/span><\/li><\/ul><\/h5>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-6a5b3a40 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"6a5b3a40\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7572a609 jltma-glass-effect-no\" data-id=\"7572a609\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d353a98 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d353a98\" data-element_type=\"widget\" id=\"determinacion\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Determinaci\u00f3n de deterioro de activos (C-15, NIC 36, ASC 360 y otros).\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bc1e13 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9bc1e13\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">GSG apoya a las empresas e instituciones para:<\/span><\/p>\n<h5><ol><li><strong><span style=\"color: #333333;\">Identificar criterios que permitan la determinaci\u00f3n de situaciones que presenten evidencias respecto a un posible deterioro en el valor de los activos de larga duraci\u00f3n, tangibles e intangibles.<\/span><\/strong><\/li><li><strong><span style=\"color: #333333;\">Calcular e informar los importes a reconocer por concepto de p\u00e9rdidas por deterioro de activos y su reversi\u00f3n.<\/span><\/strong><\/li><li><strong><span style=\"color: #333333;\">Definir y proponer esquema de presentaci\u00f3n y revelaci\u00f3n de los activos cuyo valor se ha deteriorado o su deterioro se ha revertido.<\/span><\/strong><\/li><\/ol><\/h5>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-689b8817 jltma-glass-effect-no\" data-id=\"689b8817\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e508ebd jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"3e508ebd\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/5-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-b1f0df3 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"b1f0df3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-82d1aea jltma-glass-effect-no\" data-id=\"82d1aea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f05ec98 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"f05ec98\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"800\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-300x300.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-150x150.jpg 150w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-768x768.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-230x230.jpg 230w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-400x400.jpg 400w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-600x600.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-640x640.jpg 640w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val2-20x20.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8b55e5f jltma-glass-effect-no\" data-id=\"8b55e5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b4103e jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"8b4103e\" data-element_type=\"widget\" id=\"valuacion_pasivos\" 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\">Valuaci\u00f3n de pasivos laborales (D-3, NIC 19 y ASC aplicables)\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-784ad26 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"784ad26\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p style=\"text-align: justify;\"><span style=\"color: #333333;\">GSG, en forma conjunta con la entidad, estudia las repercusiones y alcances de la normatividad aplicable en materia de pasivos laborales, estableciendo los procedimientos adecuados para determinar el pasivo laboral al cierre de cada ejercicio. Lo anterior mediante la valuaci\u00f3n actuarial de los planes de beneficios a empleados de las empresas e instituciones que permita determinar la estrategia m\u00e1s adecuada para su amortizaci\u00f3n y financiamiento.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Determinaci\u00f3n y valuaci\u00f3n de instrumentos financieros derivados y estrategias de cobertura (C-10, NIC 39, ASC 815 y otros aplicables) GSG aplica integralmente las disposiciones para una adecuada valuaci\u00f3n, presentaci\u00f3n y revelaci\u00f3n de los activos y pasivos financieros resultantes de la tenencia de contratos que generen derivados, as\u00ed como de los instrumentos financieros derivados manejados por las empresas e instituciones.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-31c779d elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"31c779d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-835ca82 jltma-glass-effect-no\" data-id=\"835ca82\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0e81a0 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b0e81a0\" data-element_type=\"widget\" id=\"adquisiciones\" 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\">Adquisiciones de negocios: Fusiones, adquisiciones y otros<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e24a45 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1e24a45\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p style=\"text-align: justify;\">GSG aplica integralmente la normatividad para un adecuado tratamiento contable, fiscal y financiero del reconocimiento inicial a la fecha de adquisici\u00f3n de los activos netos que se adquieren en una adquisici\u00f3n de negocios, as\u00ed como de la participaci\u00f3n no controladora y de otras partidas que puedan surgir de la misma, tales como el cr\u00e9dito mercantil y una compra a precio de ganga.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c0832dc jltma-glass-effect-no\" data-id=\"c0832dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37cfff9 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"37cfff9\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/3-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-6d81469 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"6d81469\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9fd9dfe jltma-glass-effect-no\" data-id=\"9fd9dfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-464ea76 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"464ea76\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/4-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5cf35f0 jltma-glass-effect-no\" data-id=\"5cf35f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a7f984 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3a7f984\" data-element_type=\"widget\" id=\"impuestos_alautilidad\" 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\">Impuestos a la utilidad diferidos (D-4, NIC 12, ASC 740)<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ccc61d jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8ccc61d\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">Hace varios a\u00f1os se estableci\u00f3 la obligaci\u00f3n de determinar el impuesto a la utilidad diferido con base en el m\u00e9todo de activos y pasivos. Con este mecanismo se reconocen impuestos diferidos por todas las partidas temporales que afectan a la utilidad o p\u00e9rdida integral. Por tal motivo, mediante este servicio, nuestra firma apoya a las entidades a valuar, presentar y revelar el reconocimiento contable de los impuestos a la utilidad, causado y diferido, devengados durante el periodo contable.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-517091d elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"517091d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-311e49b jltma-glass-effect-no\" data-id=\"311e49b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82a065c jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"82a065c\" data-element_type=\"widget\" id=\"pagos\" 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\">Pagos basados en acciones.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0e643 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"ad0e643\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">Las entidades a menudo otorgan acciones u opciones de compra de acciones de su capital o de una entidad relacionada a sus empleados o a terceros en pago de servicios y\/o bienes. Los planes de acciones y de opciones de compra de acciones son una estrategia creciente de remuneraci\u00f3n de miembros del \u00f3rgano de administraci\u00f3n, altos ejecutivos y otros empleados, los cuales representan un beneficio a los empleados. Adicionalmente, algunas entidades emiten ocasionalmente estos instrumentos para pagar a sus proveedores, tales como proveedores de servicios profesionales. En todos estos casos, GSG brinda la asesor\u00eda necesaria para que las entidades reconozcan las transacciones de bienes y servicios con pagos basados en acciones y opciones de compra de acciones de la entidad o de una entidad relacionada.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4dce821 jltma-glass-effect-no\" data-id=\"4dce821\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1782a76 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"1782a76\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/2-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-71ca7e4 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"71ca7e4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3f633f6 jltma-glass-effect-no\" data-id=\"3f633f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6de49a4 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"6de49a4\" data-element_type=\"widget\" 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\">Consolidaci\u00f3n de estados financieros \n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6d6ae jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"6e6d6ae\" data-element_type=\"widget\" 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\">Valuaci\u00f3n de inversiones permanentes en acciones.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-7d790a3 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"7d790a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1321902 jltma-glass-effect-no\" data-id=\"1321902\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63b1f41 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"63b1f41\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6-300x225.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6-768x576.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6-600x450.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/6-20x15.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8202c9e jltma-glass-effect-no\" data-id=\"8202c9e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54e0d96 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"54e0d96\" data-element_type=\"widget\" id=\"arrendamientos\" 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\">Arrendamientos \n(D-5, IFRS 16, ASC 840) \n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-308a1bc jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"308a1bc\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">Apoyamos a las entidades para analizar sus contratos de arrendamientos de forma que permita clasificarlos conforme a las normas lo establecen, para una adecuada valuaci\u00f3n, presentaci\u00f3n y revelaci\u00f3n en la informaci\u00f3n financiera.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-6a660de elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"6a660de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4f38d0a jltma-glass-effect-no\" data-id=\"4f38d0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4f57ba jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f4f57ba\" data-element_type=\"widget\" id=\"valuacion_ingresos\" 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\">Valuaci\u00f3n de ingresos \n(D-1, IFRS 15 y otros aplicables)\u200b<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73b6319 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"73b6319\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">Los ingresos son definidos como incrementos en los beneficios econ\u00f3micos, producidos a lo largo del periodo contable, en forma de entradas o incrementos de valor de los activos, o bien como disminuciones de los pasivos, que dan como resultado aumentos del patrimonio neto y no est\u00e1n relacionados con las aportaciones de los propietarios de la entidad. El concepto de ingreso comprende tanto los ingresos de actividades ordinarias en s\u00ed como las ganancias. Los ingresos de actividades ordinarias propiamente dichos surgen en el curso de las actividades ordinarias de la entidad y adoptan una gran variedad de nombres, tales como ventas, comisiones, intereses, dividendos y regal\u00edas. La principal preocupaci\u00f3n en la contabilizaci\u00f3n de ingresos de actividades ordinarias es determinar cu\u00e1ndo y a que valor deben ser reconocidos. El objetivo de este servicio es apoyar a las empresas en el establecimiento del modelo contable para tratar los ingresos de actividades ordinarias que surgen de ciertos tipos de transacciones y otros eventos.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b99c998 jltma-glass-effect-no\" data-id=\"b99c998\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e67612a jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"e67612a\" 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<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"800\" src=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val.jpg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val.jpg 800w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-300x300.jpg 300w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-150x150.jpg 150w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-768x768.jpg 768w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-230x230.jpg 230w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-400x400.jpg 400w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-600x600.jpg 600w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-640x640.jpg 640w, https:\/\/abugaber.com\/gsg\/sitio\/wp-content\/uploads\/2021\/09\/val-20x20.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-inner-section elementor-element elementor-element-11472bf elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"11472bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-44c7b53 jltma-glass-effect-no\" data-id=\"44c7b53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecb67b7 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ecb67b7\" data-element_type=\"widget\" id=\"otras_normas\" 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\">Otras normas particulares<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eee6608 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"eee6608\" data-element_type=\"widget\" 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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #333333;\">La normatividad nacional e internacional se encuentra en un proceso de convergencia y cambio constante; conscientes de esto, en GSG analizamos continuamente las modificaciones normativas Nacionales e Internacionales con el fin de identificar los diversos impactos que pueden afectar a las empresas e instituciones, tanto del entorno mexicano, como de otros a nivel mundial.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-e449327 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"e449327\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64bbd7a jltma-glass-effect-no\" data-id=\"64bbd7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-6927dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"6927dd4\" 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-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dcc2d7a jltma-glass-effect-no\" data-id=\"dcc2d7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9b8ee5 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f9b8ee5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Servicios de capacitaci\u00f3n y consultor\u00eda a la medida de tu organizaci\u00f3n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31b2db2f jltma-glass-effect-no elementor-widget elementor-widget-jet-button\" data-id=\"31b2db2f\" data-element_type=\"widget\" data-widget_type=\"jet-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-jet-button jet-elements\"><div class=\"jet-button__container\">\n\t<a class=\"jet-button__instance jet-button__instance--icon- hover-effect-0\" href=\"http:\/\/abugaber.com\/gsg\/sitio\/contacto\/\">\n\t\t<div class=\"jet-button__plane jet-button__plane-normal\"><\/div>\n\t\t<div class=\"jet-button__plane jet-button__plane-hover\"><\/div>\n\t\t<div class=\"jet-button__state jet-button__state-normal\">\n\t\t\t<span class=\"jet-button__label\">Cont\u00e1ctanos<\/span>\t\t<\/div>\n\t\t<div class=\"jet-button__state jet-button__state-hover\">\n\t\t\t<span class=\"jet-button__label\">Cont\u00e1ctanos<\/span>\t\t<\/div>\n\t<\/a>\n<\/div>\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Normas de informaci\u00f3n financiera: nacionales (NIF), internacionales (IFRS) y extranjeras (US GAAP, German GAAP, Brazilian GAAP, Japanese GAAP, entre otros) Implementaci\u00f3n, adopci\u00f3n inicial y conversi\u00f3n de estados financieros. Apoyar a las empresas para la emisi\u00f3n de sus estados financieros con apego a la normatividad aplicable (NIF, IFRS, USGAAP, entre otras) asegurando que la informaci\u00f3n: Sea [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/fullwidth-content.php","meta":{"spay_email":""},"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/pages\/5189"}],"collection":[{"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/comments?post=5189"}],"version-history":[{"count":51,"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/pages\/5189\/revisions"}],"predecessor-version":[{"id":5704,"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/pages\/5189\/revisions\/5704"}],"wp:attachment":[{"href":"https:\/\/abugaber.com\/gsg\/sitio\/wp-json\/wp\/v2\/media?parent=5189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}