plan de cuentas niif ifrs

7/18/2019 Plan de Cuentas Niif Ifrs

1/16

CDIGO

111

1105110505

110510

110515

1110111005

111006

111008

111009

111010

111011

111020

1130113005

113010

113012

113020

113025

113030

1140114005

114010

114015

121201

120101

120105120106

1202120201

120205

120210

120290

120299

1203120301

120390

120395

120399

1204

120401120402

120403

120499

131306

130606

130607

130690

130699

1308130806

130807

130890

1308991320

132019

132020

132030

132090

132095

132097

132090

132099

1325132505

132510

1340

134001134003

134004

134006


2/16

CDIGO

1340991390

139012

139017

139090

139099

141405

140505

140599

1410141005

141010

141015

1410201430

143005

143010

143099

1435143505

143599

1455145525

145599

1460146005

146099

1465146505

146510

146515

146520

146099

1470147005

147010

147099

1490146005

146099

15

1504150405

15040505

15040510

15040599

150410

15041005

15041010

15041015

15040599

1505150505

150510

150515

1505991506

150605

150610

150615

150699

1507150705

150710

150715

150799

1508150805

150899

1520152005

152010

152015


3/16

CDIGO

1520991524

152405

15240505

15240510

15240515

15240599

152410

15241005

15241010

15241015

15241099

1525152505

152510

152515

152599

1540

154005

15400505

15400510

15400515

15400599

154010

15401005

15401010

15401015

15401099

154015

15401505

15401510

15401515

15401599

1581158105

158106

158110

158115

158199

1590159005

159010159015

159099

161605

160505

160599

1610

161005

16100505

16100510

16100515

16100599

161010

16101005

16101010

16101015

16101099

161015

16101505

16101510

16101515

16101599

161020

16102005

16102010

16102015

16102099161025

16102505

16102510


4/16

CDIGO

1610251516102599

161030

16103005

16103010

16103015

16103099

161035

16103505

16103510

16103515

16103599

161040

16104005

1610401016104015

16104099

161045

16104505

16104510

16104515

16104599

171705

170501

170502

1710171003

171004171010

171011

171050

181805

180505

180510

180515

180525

1810181005

181010

181015

181020

181025

191912

191205

191206

1965196505

196510

196515

196590

196599

1970197005

197010

197015

197020

197090

197099

221

2101210304

210305

210307

210308

210309

210392

210394

210395

210397

210398


5/16

CDIGO

2102210201

210292

210294

210295

210297

210298

2103210301

210392

210394

210395

210397

210398

2104210301

210392

210394

210395

210397

210398

2105210301

210392

210394

210395

210397

210398

2106210605

21060505

21060520

21060525

21060530

21060535

21060540

21060545

21060550

21060555

210610

21060505

21060520

2106052521060530

21060535

21060540

21060545

21060550

21060555

2107210705

210720

210725

210730

210735

210740

210745210750

210755

232305

230510

230515

230592

230594

230595

230597

230598

2310231010

231015

231092

231094

231095


6/16

CDIGO

231097231098

2315231505

231510

2335233502

233503

233504

233505

233510

233515

233520

233525

233530233535

233540

233545

233550

233555

233560

233565

233570

233590

242405

240505

24040501

24040502

240510

24051001

24051002

24051003

24051004

24051005

24051006

24051007

24051008

24051009

24051010

24051011

24051012

2410241005

24100501

24100502

24100503

24100504

24100505

24100506

24100507

24100508

24100575

24100580

241010

2410100424101005

24101006

24101010

24101015

241015

24101503

24101505

24101509

24101514

24101516

24101522

24101527

24101580

2410158524101590

24101595

25


7/16

CDIGO

2505250501

250502

250503

250504

250506

2510251005

251006

251010

251025

251030

251045

251095

2515251505

2550255005

255010

255015

255020

262605

261004

2610261004

261005

261006

2615261504

261505

261506

2620262002

262004

262006

2690269011

269012

269090

272705

270521270522

270523

270524

270525

270528

282805

280521

280522

280523

280524

280525

280528

280529

292905

290505

290510

290595

2912291212

291213

291214

291215

291216

291217

291218

291219291221

291224

291225


8/16

CDIGO

291228

291229

2915291501

291502

291503

291505

2920292005

331

3105310505

310510

310515

3115311505

311510

323205

320505

320510

320515

320520


9/16

Tomado de IFRS E!a"o#

PLAN DE CUENTAS NIIF

GRUPOS PLAN DE CUENTAS

CUENTA

ACTIVOEFECTIVO Y EQUIVALENTES DE EFECTIVOCAJACa$a %e&e'a#

Ca$a me&o'e

Ca$a me&o' mo&eda e()'a&$e'a

DEPOSITO EN INSTITUCIONES FINANCIERAS Y COOPERATIVASC*e&)a +o'',e&)e

C*e&)a de a-o''o

De!.,)o a Co')o P#a/o

F,d*+,a

Fo&do

De!.,)o e& e# e()e',o'

De+*,e')o o So'e%,'o a&+a',o

FONDOS DE USO RESTRINGIDOCa$a

De!.,)o e& I&),)*+,o&e F,&a&+,e'a Coo!e'a),a

Fo&do E!e+,a#e !a'a #a Adm,&,)'a+,.& de L,*,de/

Fo&do e& T'&,)o

Ee+),o e*,a#e&)e a# ee+),o 'e)',&%,do +o'',e&)e

Ee+),o e*,a#e&)e a# ee+),o 'e)',&%,do &o +o'',e&)e

EQUIVALENTES DE EFECTIVODe!.,)o a +o')o !#a/o

I&e',o&e a +o')o !#a/o

O)'o a+*e'do a&+a',o

ACTIVOS FINANCIEROSACTIVOS FINANCIEROS A VALOR RAONA!LE CON CA"!IOS EN RESULTADOSA+),o &a&+,e'o a a#o' 'a/o&a#e +o& +am,o e& 'e*#)ado de,%&ado e& e# mome&)o de# 'e+o&o+,m,e&)o ,&,+,a#

A+),o &a&+,e'o a a#o' 'a/o&a#e +o& +am,o e& 'e*#)ado +#a,+ado +omo ma&)e&,do !a'a &e%o+,a'

A+),o &a&+,e'o a a#o' 'a/o&a#e +o& +am,o e& 'e*#)ado med,do o#,%a)o',ame&)e a a#o' 'a/o&a#e

ACTIVOS FINANCIEROS DISPONI!LES PARA LA VENTAT)*#o de Re&)a F,$a

T)*#o de Re&)a :a',a#e Co&)a,#,/ado a# Co)o

T)*#o de Re&)a :a',a#e Co&)a,#,/ado a# :a#o' Ra/o&a#e

O)'o T)*#o

De)e',o'o ;C'

plan de cuentas niif ifrs

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