{"id":1577,"date":"2019-09-18T12:15:10","date_gmt":"2019-09-18T15:15:10","guid":{"rendered":"https:\/\/www.economicas.uba.ar\/posgrado\/?page_id=1577"},"modified":"2026-04-06T16:06:58","modified_gmt":"2026-04-06T19:06:58","slug":"cat-niif","status":"publish","type":"page","link":"https:\/\/economicas.uba.ar\/posgrado\/contabilidad-auditoria-y-tributacion\/cat-niif\/","title":{"rendered":"CAT-NIIF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1577\" class=\"elementor elementor-1577\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-349fe70 e-flex e-con-boxed e-con e-parent\" data-id=\"349fe70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57a8b42 elementor-widget elementor-widget-text-editor\" data-id=\"57a8b42\" data-element_type=\"widget\" data-e-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\t<p><\/p>\n<div style=\"background-image: url('https:\/\/www.economicas.uba.ar\/posgrado\/wp-content\/uploads\/2019\/01\/management-marketing.jpg'); height: 150px;\">\n<div class=\"service-icon\" style=\"padding-top: 50px;\"><a class=\"btn btn-circleCAT\" style=\"color: white;\" href=\"https:\/\/www.economicas.uba.ar\/posgrado\/contabilidad-auditoria-y-tributacion\/\">CAT<\/a><\/div>\n<h3 style=\"padding-top: 60px;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.economicas.uba.ar\/posgrado\/contabilidad-auditoria-y-tributacion\/\">Contabilidad, Auditor\u00eda y\u00a0Tributaci<\/a>\u00f3n<\/span><\/h3>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc99d88 e-flex e-con-boxed e-con e-parent\" data-id=\"fc99d88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-32d7eb7 e-con-full e-flex e-con e-child\" data-id=\"32d7eb7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c87152 elementor-widget elementor-widget-text-editor\" data-id=\"5c87152\" data-element_type=\"widget\" data-e-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\t<h5>Curso de Posgrado<\/h5>\n<h4><strong>Normas Internacionales de Informaci\u00f3n Financiera<\/strong><\/h4>\n<h6><strong><span style=\"color: #333333;\">Materia perteneciente a la Maestr\u00eda en Contabilidad Internacional <\/span><\/strong><span style=\"color: #333333;\">| <\/span><span style=\"color: #333333;\">Modalidad virtual\u00a0<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d7ad0f elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"3d7ad0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-481df11 e-con-full e-flex e-con e-child\" data-id=\"481df11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c18da elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"a7c18da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">REUNI\u00d3N INFORMATIVA<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-357ce9b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"357ce9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">16 MAR - 19 hs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c188d4a elementor-widget elementor-widget-button\" data-id=\"c188d4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mi.econ.uba.ar\/web\/www\/inscribirse.php?reu=2155\" target=\"_blank\" id=\"https:\/\/mi.econ.uba.ar\/web\/www\/inscribirse.php?reu=1785\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Inscribite<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5939ae6 e-flex e-con-boxed e-con e-parent\" data-id=\"5939ae6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-17284a2 e-con-full e-flex e-con e-child\" data-id=\"17284a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7128f1 elementor-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"c7128f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.economicas.uba.ar\/posgrado\/aranceles\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-caret-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">FINANCIACI\u00d3N<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-890e1ed e-con-full e-flex e-con e-child\" data-id=\"890e1ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab2fe20 elementor-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"ab2fe20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.economicas.uba.ar\/posgrado\/postulate_ahora_cat_niif\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-caret-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00bfC\u00d3MO POSTULARSE?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cd5e06 e-con-full e-flex e-con e-child\" data-id=\"3cd5e06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0bb0c9 e-flex e-con-boxed e-con e-parent\" data-id=\"d0bb0c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7744a33 e-con-full e-flex e-con e-child\" data-id=\"7744a33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c45835 elementor-widget__width-initial elementor-tabs-view-horizontal elementor-invisible elementor-widget elementor-widget-tabs\" data-id=\"0c45835\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"plan-estudios\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1281\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1281\" aria-expanded=\"false\">MODALIDAD DE CURSADA<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1282\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1282\" aria-expanded=\"false\">PLAN DE ESTUDIOS<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1283\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1283\" aria-expanded=\"false\">OBJETIVOS<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1284\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1284\" aria-expanded=\"false\">BENEFICIOS<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1281\" aria-expanded=\"false\">MODALIDAD DE CURSADA<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1281\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1281\" tabindex=\"0\" hidden=\"false\"><p><span style=\"color: #ef8700;\"><strong><span style=\"color: #060084;\">VIRTUAL<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #808080;\"><b><strong style=\"letter-spacing: 0.2px;\"><span style=\"color: #3f9893;\"><strong><span style=\"color: #f19b2d;\">\u232a <\/span><\/strong><\/span><\/strong><\/b><\/span><span style=\"color: #f19b2d;\"><span style=\"color: #3f9893;\"><span style=\"color: #808080;\"><strong>Inicio: <\/strong>30 de marzo 2026<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808080;\"><b><strong style=\"letter-spacing: 0.2px;\"><span style=\"color: #3f9893;\"><strong><span style=\"color: #f19b2d;\">\u232a <\/span><\/strong><\/span><\/strong><\/b><\/span><span style=\"color: #f19b2d;\"><span style=\"color: #3f9893;\"><span style=\"color: #808080;\"><strong>D\u00eda y horario: <\/strong>30 de marzo asincr\u00f3nico &#8211; martes 31 de marzo primer encuentro sincr\u00f3nico<\/span><\/span><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\"><strong style=\"letter-spacing: 0.2px;\"><span style=\"color: #3f9893;\"><strong><span style=\"color: #f19b2d;\">\u232a <\/span><\/strong><\/span><\/strong><\/span><span style=\"color: #808080;\"><strong>Duraci\u00f3n: <\/strong><span style=\"font-family: GothamBook, sans-serif;\">64 hs. (16 clases)<\/span><\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1282\" aria-expanded=\"false\">PLAN DE ESTUDIOS<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1282\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1282\" tabindex=\"0\" hidden=\"hidden\"><div class=\"col-sm-12\">\n<p><span style=\"color: #ff9900;\"><strong>I &#8211; ASPECTOS INTRODUCTORIOS\u00a0GENERALES<\/strong>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 1. Introducci\u00f3n<\/strong><\/span><br \/><span style=\"color: #808080;\">Armonizaci\u00f3n internacional de normas contables. Normas internacionales de informaci\u00f3n financiera: su marco conceptual y normas generales. Evoluci\u00f3n y situaci\u00f3n actual. El programa de convergencia con las US-GAAPs. Diferencias entre las NIIF y las normas contables de la FACPCE.<\/span><\/p>\n<\/div>\n<div class=\"col-sm-6\">\n<p><span style=\"color: #ff9900;\"><strong><small>\u00a0<\/small>II &#8211; Normativa General\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #060084;\">Unidad 2. Cuestiones de exposici\u00f3n<\/span><br \/><\/strong><span style=\"color: #808080;\">Balance General. Estado de Resultados. Informe de Operaciones discontinuadas. Contabilizaci\u00f3n de Cambios en pol\u00edticas contables, ajustes de estimaciones contables y por errores previos. Resultado por Acci\u00f3n. Estado del Flujo de Efectivo. Informaci\u00f3n de Segmentos de las Empresas. Informes de per\u00edodos intermedios.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #060084;\">Unidad 3. Reconocimiento de Ingresos<\/span><br \/><\/strong><span style=\"color: #808080;\">Criterios para el reconocimiento. Ingresos de operaciones\u00a0descontinuadas. Ingresos por servicios.<\/span><strong><br \/><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 4. Inventarios<\/strong><\/span><br \/><span style=\"color: #808080;\">Costos. M\u00e9todos de asignaci\u00f3n de los costos. Valuaci\u00f3n a\u00a0fecha de balance. Informaci\u00f3n a exponer.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #060084;\">Unidad 5. Propiedad Planta y Equipo<\/span><br \/><\/strong><span style=\"color: #808080;\">Costo de los activos fijos. Capitalizaci\u00f3n de intereses.\u00a0Obligaciones en el retiro de activos. Erogaciones o gastos\u00a0subsiguientes a la compra. Depreciaci\u00f3n. Activos\u00a0mantenidos para su venta. Transacciones no monetarias.<\/span><br \/><span style=\"color: #808080;\">Desvalorizaci\u00f3n de activos fijos. Contabilizaci\u00f3n de\u00a0arrendamientos (capitalizables y de operaci\u00f3n).<\/span><strong><br \/><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad<\/strong><strong>\u00a06. \u00a0Activos Intangibles<\/strong><\/span><br \/><span style=\"color: #808080;\">Identificaci\u00f3n. Reconocimiento y medici\u00f3n. Contabilizaci\u00f3n\u00a0de Investigaci\u00f3n y Desarrollo. Pruebas para medir\u00a0desvalorizaci\u00f3n o p\u00e9rdida de valor de la plusval\u00eda o valor\u00a0llave de negocio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 7. Combinaciones de Negocios<\/strong><\/span><br \/><span style=\"color: #808080;\">Fusi\u00f3n o compra. Consideraciones sobre la compra. Asignaci\u00f3n de los costos. Mayor Valor y Menor Valor. Revelaci\u00f3n suficiente. Valor Patrimonial proporcional. Joint Ventures.<\/span><\/p>\n<\/div>\n<div class=\"col-sm-6\">\n<p style=\"text-align: justify;\"><strong><br \/><span style=\"color: #060084;\">Unidad 8. Pasivos Ciertos y Contingentes<\/span><\/strong><br \/><span style=\"color: #808080;\">Pasivos, Contingencias, y eventos posteriores a la fecha de\u00a0balance. Definiciones. Contabilizaci\u00f3n de Contingencias y\u00a0revelaci\u00f3n de informaci\u00f3n. Pasivos Financieros. Provisiones\u00a0por reestructuraci\u00f3n. Eventos posteriores a la fecha de\u00a0balance.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 9. Contabilizaci\u00f3n del Impuesto a las Ganancias<\/strong><\/span><br \/><span style=\"color: #808080;\">Definiciones y principios. Identificaci\u00f3n de diferencias temporales. Medici\u00f3n de impuestos diferidos. Presentaci\u00f3n de cuentas y revelaci\u00f3n de informaci\u00f3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 10. Conversi\u00f3n<\/strong><\/span><br \/><span style=\"color: #808080;\">Conversi\u00f3n de transacciones en moneda extranjera. Traslaci\u00f3n de estados contables.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 11. Beneficios y prestaciones al personal<\/strong><\/span><br \/><span style=\"color: #808080;\">Beneficios a corto plazo para los empleados. Medici\u00f3n y\u00a0presentaci\u00f3n de los costos de pensi\u00f3n. Otros beneficios\u00a0posteriores al retiro. Compensaci\u00f3n basada en valores de la\u00a0acci\u00f3n.<\/span><\/p>\n<p><span style=\"color: #060084;\"><strong>Unidad 12. Instrumentos financieros, derivados y\u00a0contabilidad para cobertura de riesgos<\/strong><\/span><br \/><span style=\"color: #808080;\">Activos financieros: tratamientos contables seg\u00fan\u00a0categor\u00eda. Instrumentos derivados. Contabilizaci\u00f3n para\u00a0cobertura de riesgo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 13. Patrimonio Neto<\/strong><\/span><br \/><span style=\"color: #808080;\">Exposici\u00f3n. Primas de emisi\u00f3n. Amortizaci\u00f3n de acciones.\u00a0Intereses minoritarios. Acciones en tesorer\u00eda. Dividendos.<\/span><\/p>\n<\/div>\n<div>\u00a0<\/div>\n<div class=\"col-sm-12\">\n<p><strong><span style=\"color: #ff9900;\">III &#8211; NORMATIVA DE INDUSTRIAS ESPECIALIZADAS<\/span><\/strong>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>Unidad 14. Sectores especializados<\/strong><\/span><br \/><span style=\"color: #808080;\">Introducci\u00f3n a la problem\u00e1tica contable por sectores\u00a0especializados. Industrias extractivas. Contratos de\u00a0construcci\u00f3n. Seguros. Organizaciones sin fines de lucro.<\/span><\/p>\n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1283\" aria-expanded=\"false\">OBJETIVOS<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1283\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1283\" tabindex=\"0\" hidden=\"hidden\"><p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>GENERALES<\/strong><\/span><br \/><span style=\"color: #808080;\">Realizar una revisi\u00f3n de los objetivos y los fundamentos de los principios contables internacionales, para continuar con la descripci\u00f3n y la explicaci\u00f3n de los requerimientos t\u00e9cnicos de los pronunciamientos en relaci\u00f3n a los diferentes problemas de medici\u00f3n y exposici\u00f3n particular, procurando en el abordaje de la problem\u00e1tica, la aplicaci\u00f3n t\u00e9cnica mediante el uso del estudio de casos. Desarrollar en el participante las habilidades necesarias para comprender y aplicar los principios contables internacionales y confeccionar estados contables bajo normativa internacional.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #060084;\"><strong>PARTICULA<span style=\"color: #060084;\">RES<\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Conocer los principios contables internacionales m\u00e1s relevantes en materia de contabilidad financiera, conforme los requerimientos de la normativa vigente, incluyendo las pol\u00edticas contables y su exposici\u00f3n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Aplicar t\u00e9cnicamente los pronunciamientos vigentes frente a la problem\u00e1tica particular.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Conocer y aplicar los principios contables en materia de contabilidad financiera vinculados al reconocimiento y medici\u00f3n de activos, pasivos, ingresos, gastos, ganancias y p\u00e9rdidas.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Conceptualizar la noci\u00f3n de \u201cFair Value\u201d y conocer los requerimientos para su medici\u00f3n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Indagar y comentar los pronunciamientos contables que podr\u00edan ser emitidos, tomando como base, aquellos que est\u00e1n en estudio y constituyen la base de la preparaci\u00f3n de futura normativa, analizando el impacto probable, si fueran adoptados, incluyendo la proyecci\u00f3n del avance en materia de convergencia contable a nivel global.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #808080;\">Comparar las principales NIIF con las RTs argentinas.<\/span><\/li>\n<\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1284\" aria-expanded=\"false\">BENEFICIOS<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1284\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1284\" tabindex=\"0\" hidden=\"hidden\"><p><strong><span style=\"color: #808080;\"><span style=\"color: #f19b2d;\"><b><strong style=\"letter-spacing: 0.2px;\"><strong style=\"text-align: justify;\">\u232a <\/strong><\/strong><\/b><\/span><\/span><\/strong><span style=\"color: #808080;\">Curs\u00e1 en 2026 a valores 2025<\/span><\/p>\n<p><strong><span style=\"color: #f19b2d;\"><b>\u232a\u00a0<\/b><\/span><\/strong><span style=\"color: #f19b2d;\"><span style=\"color: #808080;\">Financiaci\u00f3n en 4 pagos sin inter\u00e9s<\/span><\/span><\/p>\n<p><strong><span style=\"color: #f19b2d;\"><b><strong style=\"letter-spacing: 0.2px;\"><strong style=\"text-align: justify;\">\u232a <\/strong><\/strong><\/b><\/span><\/strong><span style=\"color: #f19b2d;\"><span style=\"color: #808080;\">Importantes Becas<\/span><\/span><\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-848d93f e-flex e-con-boxed e-con e-parent\" data-id=\"848d93f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ee8e2cc e-con-full e-flex e-con e-child\" data-id=\"ee8e2cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8279bbd e-con-full e-flex e-con e-child\" data-id=\"8279bbd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-68df8e0 e-con-full e-flex e-con e-child\" data-id=\"68df8e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fb8cba elementor-widget elementor-widget-text-editor\" data-id=\"3fb8cba\" data-element_type=\"widget\" data-e-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\t<h5 class=\"CONTENT\" style=\"padding: 6px 6px 6px 6px; background-color: #d1d1d1; color: #f19b2d; font-weight: bold;\" align=\"LEFT\">CUERPO DOCENTE<\/h5><ul><li style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>Barbei Alejandro<\/strong> Dr. de la Universidad de Buenos Aires, \u00e1rea Contabilidad &#8211; Mg. en Contabilidad Internacional<\/span><\/li><li style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>Chiquiar Walter<\/strong> Dr. de la Universidad de Buenos Aires, \u00e1rea Contabilidad &#8211; Mg. en Contabilidad Internacional<\/span><\/li><li style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>Musri Lilian <\/strong>Mg. en Contabilidad Internacional<\/span><\/li><li style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>Vattuone Alejandro<\/strong> Mg. en Contabilidad Internacional<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f88105 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f88105\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f274948\" data-id=\"f274948\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-677c3bf elementor-widget elementor-widget-spacer\" data-id=\"677c3bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50a1ff7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50a1ff7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fffdc44\" data-id=\"fffdc44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96a0d87 elementor-widget elementor-widget-spacer\" data-id=\"96a0d87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b267824 e-flex e-con-boxed e-con e-child\" data-id=\"b267824\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f68367 elementor-widget elementor-widget-heading\" data-id=\"4f68367\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">CONTACTANOS<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5eba54 e-flex e-con-boxed e-con e-child\" data-id=\"f5eba54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6058c68 e-con-full e-flex e-con e-child\" data-id=\"6058c68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a27760 elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6a27760\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send?text=%C2%A1Hola!%2C%20quiero%20contactarme%20con%20ustedes&#038;phone=+5491165588537\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Asistente Virtual<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:posgrado.enap@economicas.uba.ar\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ingresantes Nacionales<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:internacionales.enap@economicas.uba.ar\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ingresantes Internacionales<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eabb67d elementor-hidden-mobile elementor-hidden-tablet e-flex e-con-boxed e-con e-parent\" data-id=\"eabb67d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6efa9cb e-con-full e-flex e-con e-child\" data-id=\"6efa9cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8cf289 elementor-widget elementor-widget-html\" data-id=\"c8cf289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"embed-container\"><iframe src=\"https:\/\/www.economicas.uba.ar\/posgrado\/wd_carreras\/\" width=\"100%\" height=\"300\" frameborder=\"0\" scrolling=\"yes\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96084c6 elementor-hidden-desktop e-flex e-con-boxed e-con e-parent\" data-id=\"96084c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fd0b574 elementor-hidden-desktop elementor-hidden-tablet e-con-full e-flex e-con e-child\" data-id=\"fd0b574\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd2fd5a elementor-widget elementor-widget-html\" data-id=\"bd2fd5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"embed-container\"><iframe src=\"https:\/\/www.economicas.uba.ar\/posgrado\/wd_carreras_movil\/\" width=\"100%\" height=\"760\" frameborder=\"0\" scrolling=\"no\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<div class=\"slide-text-bg2\"><span>CAT Contabilidad, Auditor\u00eda y\u00a0Tributaci\u00f3n Curso de Posgrado Normas Internacionales de Informaci\u00f3n Financiera Materia perteneciente a la Maestr\u00eda en Contabilidad Internacional | Modalidad virtual?<\/span><\/div>\n<div class=\"slide-btn-area-sm\"><a href=\"https:\/\/economicas.uba.ar\/posgrado\/contabilidad-auditoria-y-tributacion\/cat-niif\/\" class=\"slide-btn-sm\">Leer M\u00e1s<\/a><\/div>\n","protected":false},"author":3,"featured_media":0,"parent":585,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1577","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CAT-NIIF - Escuela de Negocios y Administraci\u00f3n P\u00fablica<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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