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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
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
7/18/2019 Plan de Cuentas Niif Ifrs
8/16
CDIGO
291228
291229
2915291501
291502
291503
291505
2920292005
331
3105310505
310510
310515
3115311505
311510
323205
320505
320510
320515
320520
7/18/2019 Plan de Cuentas Niif Ifrs
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'
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