{"id":1106,"date":"2024-02-21T21:42:05","date_gmt":"2024-02-22T03:42:05","guid":{"rendered":"https:\/\/anepsaglobal.com\/?page_id=1106"},"modified":"2025-04-02T19:57:39","modified_gmt":"2025-04-03T01:57:39","slug":"normas-de-informacion-financiera","status":"publish","type":"page","link":"https:\/\/anepsaglobal.com\/en\/normas-de-informacion-financiera\/","title":{"rendered":"Financial Reporting Standards | ANEPSA Global"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1106\" class=\"elementor elementor-1106\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59ced33e e-flex e-con-boxed e-con e-child\" data-id=\"59ced33e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2b3144 elementor-widget elementor-widget-heading\" data-id=\"f2b3144\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">financial reporting standards (NIF) <\/h1>\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-2db3852 e-con-full e-flex e-con e-parent\" data-id=\"2db3852\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-673f2f3f e-con-full e-flex e-con e-child\" data-id=\"673f2f3f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb99bb4 elementor-widget elementor-widget-heading\" data-id=\"bb99bb4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Financial Reporting Standards <\/h2>\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-90dae66 e-con-full e-flex e-con e-child\" data-id=\"90dae66\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fac4524 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"2fac4524\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;numbers&quot;,&quot;no_headings_message&quot;:&quot;No se ha encontrado ning\\u00fan encabezado en esta p\\u00e1gina.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tindex\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__2fac4524\" aria-expanded=\"true\" aria-label=\"Open the table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__2fac4524\" aria-expanded=\"true\" aria-label=\"Close the table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__2fac4524\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\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<div class=\"elementor-element elementor-element-1f7970a1 e-con-full e-flex e-con e-child\" data-id=\"1f7970a1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9181d3e elementor-widget elementor-widget-image\" data-id=\"9181d3e\" 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\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"723\" height=\"482\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Normas-de-Informacion-Financiera.png\" class=\"attachment-large size-large wp-image-1108\" alt=\"Normas de Informacio\u0301n Financiera\" srcset=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Normas-de-Informacion-Financiera.png 723w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Normas-de-Informacion-Financiera-300x200.png 300w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-2195422d e-flex e-con-boxed e-con e-parent\" data-id=\"2195422d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-11f7efef e-con-full e-flex e-con e-child\" data-id=\"11f7efef\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65832ceb elementor-widget elementor-widget-heading\" data-id=\"65832ceb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">NIF, what are they?<\/h3>\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-55de9299 e-con-full e-flex e-con e-child\" data-id=\"55de9299\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cd60acf elementor-widget elementor-widget-text-editor\" data-id=\"6cd60acf\" 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\t<p><span style=\"font-weight: 400;\">NIF are a set of general standards that serve to regulate and keep in order the information in a company&#039;s financial statements.<\/span><\/p><p><span style=\"font-weight: 400;\">These are generally accepted by various entities and establish operating conditions limits in the accounting system, serving as a regulatory framework to issue a financial statement, thus avoiding discrepancies that may arise.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">These types of standards ultimately seek to ensure that the information provided is consistent with what is actually happening in the business on the date on which a financial statement is made, thus it will be possible to evaluate the performance, liquidity, profitability, and the business or company in question. In general, NIFs are a great tool in the business in order to manage it and quantify the tax obligations that must be met.\u00a0<\/span><\/p>\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-8c4d509 e-flex e-con-boxed e-con e-parent\" data-id=\"8c4d509\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ee468a7 e-con-full e-flex e-con e-child\" data-id=\"ee468a7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-118616e elementor-widget elementor-widget-heading\" data-id=\"118616e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the classification of Financial Reporting Standards? <\/h3>\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-f8df7e0 e-con-full e-flex e-con e-child\" data-id=\"f8df7e0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-630fcd1 elementor-widget elementor-widget-text-editor\" data-id=\"630fcd1\" 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\t<p><span style=\"font-weight: 400;\">These standards have classifications depending on the area of application.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The classifications go from A to E with the\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A: Conceptual framework, here the structure of the standards, the basic postulates and the correct way to present them in the financial statements are reflected.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">B: Standards applicable to financial statements, refers to preparing financial statements in accordance with NIF, such as a cash flow statement, income statement, statement of financial position, a balance sheet, among others.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">C: Standards applicable to the specific concepts of the financial statements, which refer to specific concepts that are found within the financial statement such as; accounts receivable, investments, inventories, tangible assets, advance payments, among others.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">D: Rules applicable to problems of determining results, talks about usual problems to give a result, for example; leases, payments, income from customer contracts, employee benefits.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">E: Rules applicable to specialized activities in different sectors, here we talk about both lucrative and non-profit activities such as: donations that enter or leave.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">These standards have been made and supported by very important international institutions to know how an organization or entity really is and to support accounting as well as sustain accounting practice. <\/span><\/p>\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-368bbe4 e-flex e-con-boxed e-con e-parent\" data-id=\"368bbe4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c0ff670 e-con-full e-flex e-con e-child\" data-id=\"c0ff670\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-700f5d0 elementor-widget elementor-widget-heading\" data-id=\"700f5d0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Validity of the NIF <\/h3>\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-9b1e645 e-con-full e-flex e-con e-child\" data-id=\"9b1e645\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0a7845 elementor-widget elementor-widget-text-editor\" data-id=\"c0a7845\" 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\t<p><span style=\"font-weight: 400;\">NIFs constantly evolve according to the changes in the environment; they are standards that appear thanks to the user&#039;s need for financial information and the various conditions that arise. <\/span><\/p>\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-c850e24 e-flex e-con-boxed e-con e-parent\" data-id=\"c850e24\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ff2ac23 e-con-full e-flex e-con e-child\" data-id=\"ff2ac23\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45761ee elementor-widget elementor-widget-heading\" data-id=\"45761ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is financial information?<\/h3>\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-d52686d e-con-full e-flex e-con e-child\" data-id=\"d52686d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-052d6b2 elementor-widget elementor-widget-text-editor\" data-id=\"052d6b2\" 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\t<p><span style=\"font-weight: 400;\">Speaking of accounting, it is quantitative information that records monetary and descriptive information, which shows the current state of a company or entity, often serves to make economic decisions and is reflected in financial statements, which is the document through which check this information. <\/span><\/p>\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-c077a4a e-flex e-con-boxed e-con e-parent\" data-id=\"c077a4a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-32e748c e-con-full e-flex e-con e-child\" data-id=\"32e748c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4677b elementor-widget elementor-widget-heading\" data-id=\"2e4677b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why must the Financial Reporting Standards be complied with?<\/h3>\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-3f18784 e-con-full e-flex e-con e-child\" data-id=\"3f18784\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02e1342 elementor-widget elementor-widget-text-editor\" data-id=\"02e1342\" 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\t<p><span style=\"font-weight: 400;\">Today organizations work with innovation and constant transformations in order to achieve greater competitiveness and one factor to comply with it is the application of the financial regulations in force in the country, for this ANEPSA has focused on making comprehensive solutions so that it is possible to comply with these regulations. of financial information.<\/span><\/p>\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-0248577 e-flex e-con-boxed e-con e-parent\" data-id=\"0248577\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e84b1ca e-con-full e-flex e-con e-child\" data-id=\"e84b1ca\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4ce0e3 elementor-widget elementor-widget-heading\" data-id=\"f4ce0e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">NIF B-7 Business acquisitions<\/h3>\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-dcc26b8 e-con-full e-flex e-con e-child\" data-id=\"dcc26b8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b16984 elementor-widget elementor-widget-text-editor\" data-id=\"0b16984\" 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\t<p><span style=\"font-weight: 400;\">This standard is one of the most important for companies, since <\/span><span style=\"font-weight: 400;\">The purpose of NIF B-7 is to specify the rules for the recognition in the first instance of the date of acquisition of net assets, the controlled interest and other items that may arise from it, such as goodwill or extraordinary gain.<\/span><\/p><p><span style=\"font-weight: 400;\">To achieve the objective of this standard, ANEPSA has the ability to obtain the fair and real value of all the assets or businesses that are identified in the acquisition or merger of companies requested under the guidelines of Financial Reporting Standard B-7.<\/span><\/p><p><span style=\"font-weight: 400;\">To obtain the fair values of the identified items, the provisions of paragraph B-17 of the standard will be taken into account, using the valuation method most appropriate to each of the parts to be analyzed.<\/span><\/p><p><span style=\"font-weight: 400;\">Contact one of the ANEPSA advisors to clear up your doubts and find out which appraisal is most appropriate for you or your organization.\u00a0<\/span><\/p>\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-2fb5b443 e-flex e-con-boxed e-con e-parent\" data-id=\"2fb5b443\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3481ee56 elementor-widget elementor-widget-global elementor-global-1446 elementor-widget-heading\" data-id=\"3481ee56\" data-element_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\">Links that may interest you<\/h5>\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-1d502d4 e-grid e-con-boxed e-con e-parent\" data-id=\"1d502d4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a33742a elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"3a33742a\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/normas-internacionales-de-informacion-financiera\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Normas-de-Informacion-Financiera-1.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/normas-internacionales-de-informacion-financiera\/\">INTERNATIONAL FINANCIAL REPORTING STANDARDS<\/a><\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b67c5c7 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6b67c5c7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/avaluo-comercial\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Avaluo-Comercial.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/avaluo-comercial\/\">COMMERCIAL APPRAISAL<\/a><\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16c9c575 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"16c9c575\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/opinion-de-valor\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Opinion-de-valor-1.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/opinion-de-valor\/\">VALUE OPINION<\/a><\/h4><\/div><\/div>\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>","protected":false},"excerpt":{"rendered":"<p>The financial reporting standards (NIF) are not only national standards, they are established by important international institutions and their purpose is to know the reality of the entity, they are classified into various letters. Know what each one refers to. <\/p>","protected":false},"author":4,"featured_media":1108,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-1106","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/1106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/comments?post=1106"}],"version-history":[{"count":21,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/1106\/revisions"}],"predecessor-version":[{"id":3909,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/1106\/revisions\/3909"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/media\/1108"}],"wp:attachment":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/media?parent=1106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}