Manejo de efectivo, inversiones temporales, cuentas por cobrar, inventarios y activos fijos. Normatividad y Ética:
Specific sections dedicated to cash, temporary investments, accounts receivable, inventories, and long-term assets like property, plant, equipment, and intangibles. Liabilities and Capital : Accounting for debt and
: Treatment of Property, Plant, and Equipment (PPE) and Intangibles. Liabilities and Capital : Accounting for debt and owner's equity. covering the fundamental concepts
"Contabilidad Financiera" (Financial Accounting) by Gerardo Guajardo Cantu is a widely used textbook in Spanish-speaking countries, particularly in Mexico and other parts of Latin America. The 7th edition of this book provides an in-depth introduction to financial accounting, covering the fundamental concepts, principles, and practices of financial reporting. and practices of financial reporting.
: Fully integrates International Financial Reporting Standards (IFRS/NIIF) , ensuring relevance across Latin American markets.
: Marco conceptual de la información financiera.