{"id":512,"date":"2025-08-20T22:01:44","date_gmt":"2025-08-20T22:01:44","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=512"},"modified":"2025-08-20T22:01:46","modified_gmt":"2025-08-20T22:01:46","slug":"nif-a2-incertidumbre-negocio-en-marcha","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/nif-a2-incertidumbre-negocio-en-marcha\/","title":{"rendered":"NIF A-2: Uncertainty about Going Concern"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>How to assess the continuity of a business and what to disclose in the financial statements<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Introduction<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>NIF A-2<\/strong> establishes that financial statements must be prepared under the hypothesis that <strong>going concern<\/strong>, that is, assuming that the entity will continue to operate for the foreseeable future, unless there is evidence to the contrary.<br>If they arise <strong>significant uncertainties<\/strong> that put this continuity at risk, management is obliged to evaluate, document and, where appropriate, disclose them in the notes to the financial statements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Factors to Evaluate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The standard requires the administration to consider at least three elements:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Events and conditions<\/strong> which may generate uncertainty (for example, lack of liquidity, unpaid debts, recurring losses, legal claims).<\/li>\n\n\n\n<li><strong>Risk mitigation actions<\/strong>, such as restructuring plans, obtaining financing or asset sales.<\/li>\n\n\n\n<li><strong>Importance of uncertainties<\/strong> detected and if they significantly affect the viability of the entity.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Examples of Uncertainties<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some risk indicators that may call into question the company&#039;s continuity are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Loss of key customers or drastic reduction in sales.<\/li>\n\n\n\n<li>Insufficient liquidity to meet short-term obligations.<\/li>\n\n\n\n<li>Lack of funding sources or non-compliance with covenants.<\/li>\n\n\n\n<li>Accumulated losses that erode equity.<\/li>\n\n\n\n<li>High levels of debt without the possibility of refinancing.<\/li>\n\n\n\n<li>External risks such as economic crises, regulatory changes or natural disasters.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Mitigation Actions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When the company faces uncertainty, it can implement measures such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sale of assets<\/strong> to generate liquidity.<\/li>\n\n\n\n<li><strong>Debt renegotiation<\/strong> with banks or suppliers.<\/li>\n\n\n\n<li><strong>Search for investors<\/strong> to strengthen capital.<\/li>\n\n\n\n<li><strong>Reduction of expenses<\/strong> and adjustment to the business model.<\/li>\n\n\n\n<li><strong>Diversification of customers and markets<\/strong> to reduce dependency.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Evaluation Scenarios<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to NIF A-2, the company can be classified in three situations:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Business underway with no major uncertainties<\/strong>: No additional disclosures required.<\/li>\n\n\n\n<li><strong>Going business with significant uncertainties<\/strong>: All relevant information (events, trials, action plans and their effectiveness) must be disclosed in notes.<\/li>\n\n\n\n<li><strong>Going business undergoing legal reorganization<\/strong>: When the entity enters into bankruptcy or similar proceedings, revealing special information about restructuring and commitments to creditors.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">If the conclusion is that the entity <strong>it is not a going concern<\/strong>, the financial statements must be prepared in accordance with liquidation criteria (Chapter 80 of the NIF).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical Example<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Let&#039;s imagine a company <strong>XYZ Commercial, SA de CV<\/strong>, dedicated to the sale of auto parts:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In 2024 reports <strong>recurring losses<\/strong> for $15 million.<\/li>\n\n\n\n<li>Has <strong>bank debts<\/strong> with upcoming maturities and does not have sufficient liquidity.<\/li>\n\n\n\n<li>Its main client, which represents 40% of sales, canceled contracts.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The administration assesses the situation and concludes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>They exist <strong>important uncertainties<\/strong> that put continuity at risk.<\/li>\n\n\n\n<li>However, a negotiation is underway <strong>debt restructuring<\/strong>, it is planned <strong>sale of a warehouse<\/strong> and there are talks with investors for a <strong>capital increase<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In this case, <strong>Commercial XYZ<\/strong> must <strong>reveal in notes<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The events and conditions that generate uncertainty.<\/li>\n\n\n\n<li>The mitigation actions you plan to implement.<\/li>\n\n\n\n<li>The result of your evaluation of the feasibility and effectiveness of these measures.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>NIF A-2<\/strong> seeks to ensure that the financial statements clearly reflect whether the company has the capacity to continue operating as a going concern.<br>For investors, creditors and users of financial information, these disclosures are <strong>key to assessing risks<\/strong>, especially in contexts of economic crises, regulatory changes or internal management problems.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f3mo evaluar la continuidad de una empresa y qu\u00e9 revelar en los estados financieros Introducci\u00f3n La NIF A-2 establece que los estados financieros deben prepararse bajo la hip\u00f3tesis de negocio en marcha, es decir, asumiendo que la entidad seguir\u00e1 operando en el futuro previsible, salvo que exista evidencia de lo contrario.Si surgen incertidumbres significativas que [&hellip;]<\/p>","protected":false},"author":2,"featured_media":276,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready<\/title>\n<meta name=\"description\" content=\"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cfo-ready.com\/en\/nif-a2-incertidumbre-negocio-en-marcha\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready\" \/>\n<meta property=\"og:description\" content=\"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cfo-ready.com\/en\/nif-a2-incertidumbre-negocio-en-marcha\/\" \/>\n<meta property=\"og:site_name\" content=\"cfo ready\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-20T22:01:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-20T22:01:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"350\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hgalicia@cfo-ready.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hgalicia@cfo-ready.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/\",\"url\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/\",\"name\":\"NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready\",\"isPartOf\":{\"@id\":\"https:\/\/cfo-ready.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg\",\"datePublished\":\"2025-08-20T22:01:44+00:00\",\"dateModified\":\"2025-08-20T22:01:46+00:00\",\"author\":{\"@id\":\"https:\/\/cfo-ready.com\/#\/schema\/person\/f135be1eaf73b90855169ac5f77488f0\"},\"description\":\"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.\",\"breadcrumb\":{\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage\",\"url\":\"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg\",\"contentUrl\":\"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg\",\"width\":350,\"height\":800},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/cfo-ready.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NIF A-2: Incertidumbre sobre Negocio en Marcha\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cfo-ready.com\/#website\",\"url\":\"https:\/\/cfo-ready.com\/\",\"name\":\"cfo ready\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/cfo-ready.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/cfo-ready.com\/#\/schema\/person\/f135be1eaf73b90855169ac5f77488f0\",\"name\":\"hgalicia@cfo-ready.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cfo-ready.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9d0d733043e1790b9a099cfebe8c88eb95d509f7a90bfb0cb1c24de874c8e49a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9d0d733043e1790b9a099cfebe8c88eb95d509f7a90bfb0cb1c24de874c8e49a?s=96&d=mm&r=g\",\"caption\":\"hgalicia@cfo-ready.com\"},\"url\":\"https:\/\/cfo-ready.com\/en\/author\/hgaliciacfo-ready-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready","description":"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cfo-ready.com\/en\/nif-a2-incertidumbre-negocio-en-marcha\/","og_locale":"en_US","og_type":"article","og_title":"NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready","og_description":"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.","og_url":"https:\/\/cfo-ready.com\/en\/nif-a2-incertidumbre-negocio-en-marcha\/","og_site_name":"cfo ready","article_published_time":"2025-08-20T22:01:44+00:00","article_modified_time":"2025-08-20T22:01:46+00:00","og_image":[{"width":350,"height":800,"url":"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg","type":"image\/jpeg"}],"author":"hgalicia@cfo-ready.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"hgalicia@cfo-ready.com","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/","url":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/","name":"NIF A-2: Incertidumbre sobre Negocio en Marcha - cfo ready","isPartOf":{"@id":"https:\/\/cfo-ready.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage"},"image":{"@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage"},"thumbnailUrl":"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg","datePublished":"2025-08-20T22:01:44+00:00","dateModified":"2025-08-20T22:01:46+00:00","author":{"@id":"https:\/\/cfo-ready.com\/#\/schema\/person\/f135be1eaf73b90855169ac5f77488f0"},"description":"Conoce la NIF A-2 sobre incertidumbre en negocio en marcha, factores de riesgo, acciones de mitigaci\u00f3n y ejemplo pr\u00e1ctico para notas.","breadcrumb":{"@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#primaryimage","url":"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg","contentUrl":"https:\/\/cfo-ready.com\/wp-content\/uploads\/2025\/07\/qe-hacemos-ENG_4.jpg","width":350,"height":800},{"@type":"BreadcrumbList","@id":"https:\/\/cfo-ready.com\/nif-a2-incertidumbre-negocio-en-marcha\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/cfo-ready.com\/"},{"@type":"ListItem","position":2,"name":"NIF A-2: Incertidumbre sobre Negocio en Marcha"}]},{"@type":"WebSite","@id":"https:\/\/cfo-ready.com\/#website","url":"https:\/\/cfo-ready.com\/","name":"cfo ready","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cfo-ready.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/cfo-ready.com\/#\/schema\/person\/f135be1eaf73b90855169ac5f77488f0","name":"hgalicia@cfo-ready.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cfo-ready.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9d0d733043e1790b9a099cfebe8c88eb95d509f7a90bfb0cb1c24de874c8e49a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9d0d733043e1790b9a099cfebe8c88eb95d509f7a90bfb0cb1c24de874c8e49a?s=96&d=mm&r=g","caption":"hgalicia@cfo-ready.com"},"url":"https:\/\/cfo-ready.com\/en\/author\/hgaliciacfo-ready-com\/"}]}},"_links":{"self":[{"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/posts\/512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/comments?post=512"}],"version-history":[{"count":1,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/posts\/512\/revisions"}],"predecessor-version":[{"id":513,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/posts\/512\/revisions\/513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/media\/276"}],"wp:attachment":[{"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/media?parent=512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/categories?post=512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfo-ready.com\/en\/wp-json\/wp\/v2\/tags?post=512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}