{"id":4558,"date":"2026-11-11T08:50:22","date_gmt":"2026-11-11T14:50:22","guid":{"rendered":"https:\/\/mondragonplus.com\/2026\/11\/11\/niif-8-segmentos-operativos\/"},"modified":"2026-11-11T08:50:22","modified_gmt":"2026-11-11T14:50:22","slug":"niif-8-segmentos-operativos","status":"publish","type":"post","link":"https:\/\/mondragonplus.com\/en\/2026\/11\/11\/ifrs-8-operating-segments\/","title":{"rendered":"NIIF 8 &#8211; Segmentos operativos"},"content":{"rendered":"<style>.elementor-1168 .elementor-element.elementor-element-fafcf3a{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:center;--gap:12px 12px;--row-gap:12px;--column-gap:12px;--border-radius:12px 12px 12px 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data-element_type=\"container\" data-e-type=\"container\" data-settings='{\"background_background\":\"gradient\"}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb3ab9a elementor-widget elementor-widget-image\" data-id=\"bb3ab9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/i0.wp.com\/mondragonplus.com\/wp-content\/uploads\/2026\/10\/NIFF_-Ejecutivo-en-Marco-Metalico.webp?fit=1000%2C600&amp;ssl=1\" title=\"NIFF_ Executive in Metal Framework\" alt=\"NIFF_ Executive in Metal Framework\" loading=\"lazy\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e34f60 elementor-widget elementor-widget-heading\" data-id=\"7e34f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><\/h3><p class=\"MsoNormal\"><span lang=\"ES-MX\">NIIF 8 -\nSegmentos operativos<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c89fd4b premium-modal-lock-scroll-yes premium-modal-dismissible-yes elementor-widget elementor-widget-premium-addon-modal-box\" data-id=\"c89fd4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings='{\"premium_modal_box_animation\":\"fadeInDown\"}' data-widget_type=\"premium-addon-modal-box.default\">\n\t\t\t\t\t\n\t\t<div class=\"premium-modal-box-container\" data-settings='{\"trigger\":\"button\",\"show_on_exit\":false}'>\n\t\t\t<div class=\"premium-modal-trigger-container\">\n\t\t\t\t\t\t\t\t\t<button data-toggle=\"premium-modal\" data-target=\"#premium-modal-c89fd4b\" type=\"button\" class=\"premium-modal-trigger-btn premium-btn-sm premium-button-none \" data-text=\"See more\">\n\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"premium-button-text-icon-wrapper\">\n\t\t\t\t\t\t\t<span>See more<\/span>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div id=\"premium-modal-c89fd4b\" class=\"premium-modal-box-modal\" role=\"dialog\" style=\"display: none\">\n\t\t\t\t<div class=\"premium-modal-box-modal-dialog\" data-delay-animation=\"\" data-modal-animation=\"fadeInDown animated-fast\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-close-button-container\">\n\t\t\t\t\t\t\t\t\t<button type=\"button\" class=\"premium-modal-box-modal-close\" data-dismiss=\"premium-modal\">\u00d7<\/button>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div style=\"background-color: #1c244b; border-radius: 16px; padding: 36px; max-width: 820px; font-family: 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; color: #ffffff; line-height: 1.6; box-shadow: 0 12px 30px rgba(0, 0, 0, 0.3);\">\n\n  <!-- Encabezado Principal -->\n  <div style=\"border-bottom: 2px solid #C59B27; padding-bottom: 16px; margin-bottom: 30px; text-align: center;\">\n    <h1 style=\"color: #c59b27; font-size: 24px; font-weight: bold; margin: 0; text-transform: uppercase; letter-spacing: 1px;\">NIIF 8: Segmentos Operativos<\/h1>\n  <\/div>\n\n  <!-- Secci&#243;n 1: Introducci&#243;n y Principio B&#225;sico -->\n  <div style=\"background: rgba(255, 255, 255, 0.05); border-radius: 10px; padding: 18px 20px; margin-bottom: 20px;\">\n    <h2 id=\"2ladq213\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">1. Introducci\u00f3n y Principio B\u00e1sico<\/h2>\n    <p id=\"qqjbf215\" style=\"color: #ffffff; margin: 0 0 10px 0; font-size: 15px;\">Las Normas Internacionales de Informaci\u00f3n Financiera (NIIF \/ IFRS) son est\u00e1ndares t\u00e9cnicos contables adoptados por el IASB (Londres) que representan el manual aceptado globalmente en la actividad contable.<\/p>\n    <p style=\"color: #ffffff; margin: 0; font-size: 15px;\"><strong>Principio b\u00e1sico:<\/strong> Una entidad revelar\u00e1 informaci\u00f3n que permita a los usuarios evaluar la naturaleza y los efectos financieros de las actividades de negocio que desarrolla y los entornos econ\u00f3micos en los que opera.<\/p>\n  <\/div>\n\n  <!-- Secci&#243;n 2: &#191;Qu&#233; es un Segmento de Operaci&#243;n? -->\n  <div style=\"background: rgba(255, 255, 255, 0.03); border-radius: 10px; padding: 18px 20px; margin-bottom: 20px;\">\n    <h2 id=\"5dwxx233\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">2. Definici\u00f3n de Segmento de Operaci\u00f3n<\/h2>\n    <p style=\"color: #ffffff; margin: 0 0 8px 0; font-size: 15px;\">Es un componente de una entidad que cumple las siguientes condiciones:<\/p>\n    <ul id=\"mep7a300\" style=\"color: #ffffff; padding-left: 20px; margin: 0; font-size: 15px;\">\n      <li style=\"margin-bottom: 6px;\">Desarrolla actividades de negocio de las que puede obtener ingresos ordinarios e incurrir en gastos.<\/li>\n      <li style=\"margin-bottom: 6px;\">Sus resultados de operaci\u00f3n son revisados de forma regular por la m\u00e1xima autoridad para asignar recursos y evaluar su rendimiento.<\/li>\n      <li style=\"margin-bottom: 6px;\">Se dispone de informaci\u00f3n financiera diferenciada sobre \u00e9l.<\/li>\n      <li><em>Nota:<\/em> Puede incluir negocios de nueva creaci\u00f3n que a\u00fan no obtengan ingresos ordinarios.<\/li>\n    <\/ul>\n  <\/div>\n\n  <!-- Secci&#243;n 3: Alcance y Reglas Adicionales -->\n  <div style=\"background: rgba(255, 255, 255, 0.03); border-radius: 10px; padding: 18px 20px;\">\n    <h2 id=\"x09og272\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">3. Alcance y Reglas de Aplicaci\u00f3n<\/h2>\n    <ul id=\"zu7ls274\" style=\"color: #ffffff; padding-left: 20px; margin: 0; font-size: 15px;\">\n      <li style=\"margin-bottom: 10px;\"><strong>\u00bfA qu\u00e9 se aplica?<\/strong> A estados financieros separados, individuales o consolidados de grupos con controladora cuyos instrumentos se negocien en mercados p\u00fablicos o est\u00e9n en proceso de registrarse ante un regulador para emitirlos.<\/li>\n      <li style=\"margin-bottom: 6px;\"><strong>Entidades no obligadas:<\/strong> Si revelan informaci\u00f3n que no cumple con la norma, no pueden describirla como \u00abinformaci\u00f3n por segmentos\u00bb.<\/li>\n      <li><strong>Informes consolidados vs. separados:<\/strong> Si el informe contiene ambos estados, la informaci\u00f3n por segmentos solo se requerir\u00e1 en los estados financieros consolidados.<\/li>\n    <\/ul>\n  <\/div>\n\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-footer\">\n\t\t\t\t\t\t\t<button type=\"button\" class=\"premium-modal-box-modal-lower-close\" data-dismiss=\"premium-modal\">\n\t\t\t\t\t\t\t\tClose\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":285408066,"featured_media":1105,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"page_builder":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1425],"tags":[],"class_list":["post-4558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-mondragon"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NIIF 8 &#8211; 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