{"id":94494,"date":"2026-07-27T19:51:06","date_gmt":"2026-07-28T01:51:06","guid":{"rendered":"https:\/\/www.iaicr.com\/htdocs\/?post_type=tribe_events&#038;p=94494"},"modified":"2026-07-27T19:51:49","modified_gmt":"2026-07-28T01:51:49","slug":"niif-18-presentacion-e-informacion-a-revelar-en-los-estados-financieros","status":"publish","type":"tribe_events","link":"https:\/\/www.iaicr.com\/htdocs\/evento\/niif-18-presentacion-e-informacion-a-revelar-en-los-estados-financieros\/","title":{"rendered":"NIIF 18 Presentaci\u00f3n e Informaci\u00f3n a revelar en los Estados Financieros"},"content":{"rendered":"<h3>Informaci\u00f3n general<\/h3>\n<p><strong>Fecha:<\/strong> 17 de septiembre 2026<\/p>\n<p><strong>Horario:<\/strong> de 8:30 a.m a 12:30 m.d (hora Costa Rica)<\/p>\n<p><strong>Duracio\u0301n:<\/strong> se reconocen 4 horas CPE.<\/p>\n<p><strong>Costo:<\/strong><\/p>\n<p>\u20a130.000 + 2% IVA asociados al d\u00eda con su membres\u00eda.<br \/>\n\u20a145.000 + 2% IVA p\u00fablico general.<\/p>\n<p><strong>Modalidad:<\/strong> Virtual, utilizando la herramienta ZOOM<\/p>\n<p>**Apertura sujeta a cupo mi\u0301nimo<\/p>\n<h3>Objetivo General<\/h3>\n<p>Instruir sobre la elaboraci\u00f3n de las pol\u00edticas contables para la preparaci\u00f3n de estados financieros bajo la bajo la NIIF 18 y aspectos a revisar por parte de la auditor\u00eda interna.<\/p>\n<h3>Metodolog\u00eda<\/h3>\n<p>El curso parte de una exposici\u00f3n magistral mediante la explicaci\u00f3n del proceso de emisi\u00f3n y normativa para la presentaci\u00f3n de los estados financieros bajo NIIF 18 Presentaci\u00f3n e informaci\u00f3n a revelar en los estados financieros.<\/p>\n<h3>Contenido<\/h3>\n<ul>\n<li>Cambios esperados bajo la nueva NIIF 18 en la estructura de los estados financieros<\/li>\n<li>Modificaciones en las revelaciones en estados financieros<\/li>\n<li>Consideraciones bajo la NIC 8<\/li>\n<li>Importancia de la materialidad<\/li>\n<li>Aspectos a considerar por la auditor\u00eda<\/li>\n<li>Aplicaci\u00f3n de transitorios<\/li>\n<\/ul>\n<h3>Facilitadora:<\/h3>\n<p><strong>Dunia Zamora Solano<\/strong><\/p>\n<p>Contadora P\u00fablica Autorizada con m\u00e1s de 18 a\u00f1os de experiencia en la pr\u00e1ctica privada e independiente; como auditora externa e interna, gerente financiera,<br \/>\nconsultora, con especializaci\u00f3n en Normas Internacionales de Informaci\u00f3n Financiera, asesor\u00eda tributaria y control de calidad.<\/p>\n<p><strong>Consultas:<\/strong> capacitacion@iaicr.com \/info@iaicr.com<\/p>\n<p><strong>Inscripciones:<\/strong>\u00a0<a href=\"https:\/\/www.iaicr.com\/htdocs\/formulario-de-inscripcion\/\">Formulario de Inscripci\u00f3n \u2013 Instituto de Auditores Internos de Costa Rica<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Informaci\u00f3n general Fecha: 17 de septiembre 2026 Horario: de 8:30 a.m a 12:30 m.d (hora Costa Rica) Duracio\u0301n: se reconocen 4 horas CPE. Costo: \u20a130.000 + 2% IVA asociados al [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":94500,"template":"","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_tribe_events_status":"","_tribe_events_status_reason":"","footnotes":""},"tags":[],"tribe_events_cat":[67],"class_list":["post-94494","tribe_events","type-tribe_events","status-publish","has-post-thumbnail","hentry","tribe_events_cat-capacitacion-virtual","cat_capacitacion-virtual"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NIIF 18 Presentaci\u00f3n e Informaci\u00f3n a revelar en los Estados Financieros - Instituto de Auditores Internos de Costa Rica<\/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:\/\/www.iaicr.com\/htdocs\/evento\/niif-18-presentacion-e-informacion-a-revelar-en-los-estados-financieros\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIIF 18 Presentaci\u00f3n e Informaci\u00f3n a revelar en los Estados Financieros - Instituto de Auditores Internos de Costa Rica\" \/>\n<meta property=\"og:description\" content=\"Informaci\u00f3n general Fecha: 17 de septiembre 2026 Horario: de 8:30 a.m a 12:30 m.d (hora Costa Rica) Duracio\u0301n: se reconocen 4 horas CPE. 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