{"id":16413,"date":"2022-11-15T00:30:23","date_gmt":"2022-11-15T05:30:23","guid":{"rendered":"https:\/\/haaci.edu.pa\/?post_type=lp_course&#038;p=16413"},"modified":"2026-03-24T14:17:41","modified_gmt":"2026-03-24T19:17:41","slug":"manual-de-politicas-contables-bajo-las-niif-nic","status":"publish","type":"lp_course","link":"https:\/\/haaci.edu.pa\/index.php\/courses\/manual-de-politicas-contables-bajo-las-niif-nic\/","title":{"rendered":"MANUAL DE POL\u00cdTICAS CONTABLES BAJO LAS NIIF-NIC"},"content":{"rendered":"<p><strong>INTRODUCCI\u00d3N:<\/strong><\/p>\n<p>En el entorno empresarial actual, la aplicaci\u00f3n coherente de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) y las Normas Internacionales de Contabilidad (NIC) resulta fundamental para garantizar la transparencia, comparabilidad y confiabilidad de la informaci\u00f3n financiera. El Manual de Pol\u00edticas Contables constituye una herramienta clave de gesti\u00f3n que define los criterios, principios y procedimientos que rigen el reconocimiento, medici\u00f3n, presentaci\u00f3n y revelaci\u00f3n de los hechos econ\u00f3micos en una organizaci\u00f3n. Este curso proporciona los lineamientos t\u00e9cnicos y pr\u00e1cticos para dise\u00f1ar, actualizar o fortalecer el manual contable institucional conforme a las NIIF\u2013NIC, asegurando el cumplimiento normativo y la consistencia en la preparaci\u00f3n de estados financieros.<\/p>\n<p><strong>DIRIGIDO A:<\/strong><\/p>\n<ul>\n<li>Contadores, revisores fiscales, auditores y responsables del \u00e1rea contable-financiera.<\/li>\n<li>Gerentes financieros, administradores y consultores de gesti\u00f3n.<\/li>\n<li>Profesionales que participan en la preparaci\u00f3n o validaci\u00f3n de informaci\u00f3n financiera bajo NIIF.<\/li>\n<li>Empresas que buscan documentar formalmente sus pol\u00edticas contables para fines de control interno, auditor\u00eda o cumplimiento regulatorio.<\/li>\n<\/ul>\n<p><strong>OBJETIVOS DEL CURSO:<\/strong><\/p>\n<ul>\n<li>Comprender el marco conceptual y normativo de las NIIF y su relaci\u00f3n con las NIC.<\/li>\n<li>Identificar los componentes esenciales de un Manual de Pol\u00edticas Contables.<\/li>\n<li>Desarrollar criterios para la elaboraci\u00f3n, revisi\u00f3n y actualizaci\u00f3n de pol\u00edticas contables.<\/li>\n<li>Aplicar las NIIF\u2013NIC en el reconocimiento, medici\u00f3n y presentaci\u00f3n de los principales rubros financieros.<\/li>\n<li>Fortalecer la gobernanza contable y la calidad de la informaci\u00f3n financiera emitida por la organizaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>INTRODUCCI\u00d3N: En el entorno empresarial actual, la aplicaci\u00f3n coherente de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) y las Normas Internacionales de Contabilidad (NIC) resulta fundamental para garantizar la transparencia, comparabilidad y confiabilidad de la informaci\u00f3n financiera. El Manual de &hellip; <\/p>\n","protected":false},"author":1,"featured_media":17444,"comment_status":"closed","ping_status":"closed","template":"","course_category":[144,162],"course_tag":[],"class_list":["post-16413","lp_course","type-lp_course","status-publish","has-post-thumbnail","hentry","course_category-empresarial","course_category-financiero","course"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MANUAL DE POL\u00cdTICAS CONTABLES BAJO LAS NIIF-NIC - HAACI INTERNACIONAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/haaci.edu.pa\/index.php\/courses\/manual-de-politicas-contables-bajo-las-niif-nic\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MANUAL DE POL\u00cdTICAS CONTABLES BAJO LAS NIIF-NIC - HAACI INTERNACIONAL\" \/>\n<meta property=\"og:description\" content=\"INTRODUCCI\u00d3N: En el entorno empresarial actual, la aplicaci\u00f3n coherente de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) y las Normas Internacionales de Contabilidad (NIC) resulta fundamental para garantizar la transparencia, comparabilidad y confiabilidad de la informaci\u00f3n financiera. 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