Diferencia entre los estados de resultados de los PCGA y las NIIF

Los informes financieros y la contabilidad se rigen por un conjunto específico de reglas y estándares. Estos estándares pueden tener amplias variaciones dependiendo de la región. Las dos prácticas contables más comunes y populares que se siguen en varios países son los PCGA y las NIIF. Ambos procedimientos tienen características y principios distintos.

GAAP vs Estados de resultados IFRS

La principal diferencia entre los estados de resultados GAAP y IFRS es que GAAP utiliza un modelo de costo para la valoración de activos fijos, mientras que IFRS utiliza un modelo de revaluación para activos fijos valoración. GAAP trata los costos de desarrollo como un gasto y no se puede capitalizar mientras que en las NIIF los costos de desarrollo se capitalizan.

GAAP significa Principios de contabilidad generalmente aceptados. Está desarrollado por la Junta de Normas de Contabilidad Financiera. Se adopta solo en los Estados Unidos. Se basa en reglas. No permite la reversión de escritura – del inventario. Se segrega y muestra el ingreso neto a continuación en el estado de resultados.

Por otro lado, IFRS significa Norma Internacional de Información Financiera. Es desarrollado por la Junta de Normas Internacionales de Contabilidad. Se adopta en más de 144 países. Se basa en principios. Permite una reversión de escritura – del inventario. No hay segregación de artículos extraordinarios en el estado de resultados. La desviación de los PCGA debe ser seguida por un individuo o empresa si hay una declaración errónea material en un estado financiero u otro engaño relacionado.

Tabla de comparación entre PCGA y estado de resultados IFRS

Parámetros de comparación GAAPIFRSFull formGeneralmente aceptados Principios de contabilidad Normas internacionales de información financieraBasisEl sistema está basado en la regla – El sistema está basado en el principio – Detalles proporcionados Se proporcionan más detalles de una manera específica Se proporcionan más detalles y se emiten especificaciones más bajas por el Consejo de Normas de Contabilidad Financiera ( FASB ) NIIF emitidas por el Consejo de Normas Internacionales de Contabilidad ( IASB ) Intereses pagados Sección operativa Sección operativa o financiera

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¿Qué es el Estado de Ingresos GAAP?

GAAP significa Principios de contabilidad generalmente aceptados. Se refiere a las normas contables que siguen la Comisión de Bolsa y Valores ( SEC ) de los EE. UU. El consejo de emisión de GAAP es el Consejo de Normas de Contabilidad Financiera o FASB. La junta también ha publicado GAAP en Extensible Business Reporting Language o XBRL en el año 2008.

El desarrollo de GAAP fue principalmente por auditores de empresas comerciales. Los estándares contables iniciales fueron del Instituto Americano de Contadores Públicos Certificados o AICPA. Fue reemplazado por FASB en el año 1973. La desviación de los PCGA debe ser seguida por un individuo o empresa si hay una declaración errónea material en un estado financiero u otro engaño relacionado.

GAAP se logra mediante principios básicos, supuestos y limitaciones. Los cuatro principios de los PCGA son que el principio de costo histórico necesitaría que las empresas informaran sobre la adquisición de activos y pasivos de cuentas, el principio de reconocimiento de ingresos puede registrar los ingresos obtenidos y no recibidos por las empresas, principio de coincidencia y el principio de divulgación completa.

Los supuestos están relacionados con una entidad comercial, el principio de unidad monetaria, el principio del período de tiempo y la marcha en cuestión. Las restricciones incluyen el principio de consistencia, el principio de objetividad, el principio de materialidad, el principio de conservadurismo y la restricción de costos. Las organizaciones que influyen en el desarrollo de GAAP son la Comisión de Seguridad e Intercambio de los Estados Unidos, el Instituto Americano de Contadores Públicos Certificados, la Junta de Normas de Contabilidad Financiera ( FASB ), la Asociación de Oficiales de Finanzas del Gobierno, Junta de Normas de Contabilidad Gubernamental y otras organizaciones influyentes.

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¿Qué es el estado de resultados de las NIIF?

IFRS significa estándares internacionales de información financiera. Son un conjunto de estándares contables que se emiten bajo la Fundación IFRS y la junta IASB. Las NIIF comprenden una técnica estandarizada de la descripción financiera de las empresas sobre la posición y el rendimiento. Los estados financieros de la compañía se hacen comparables con otros límites y comprensibles con las NIIF.

La relevancia de las NIIF para una empresa es con la cotización de las acciones en la bolsa de valores pública. Diversas normas contables nacionales han sido reemplazadas por las NIIF en todo el mundo. Inicialmente, IASC o el Comité de Normas Internacionales de Contabilidad era el organismo contable en varios países. Más adelante en el año 2001, IASB o la Junta de Normas Internacionales de Contabilidad reemplazaron al organismo.

Los estándares se siguen en más de 140 jurisdicciones. Ray J. Ball declaró que las NIIF tienen el potencial de aumentar la calidad de la información y reducir el costo para comparar varias oportunidades de inversión. Además de las oportunidades, también se expresó cierto escepticismo, ya que la aplicación podría traer diferencias regionales de cobre laxas que pueden volverse oscuras y no se puede poner un énfasis justo en todas partes.

Las características básicas que se proporcionan en las NIIF son la presentación justa, el cumplimiento, la base devengada de la contabilidad, el negocio en marcha, la compensación, la frecuencia de los informes, la información comparativa y la consistencia de la presentación. Los estados de cuenta IFRS consisten en un estado del estado del resultado integral de la situación financiera, el estado de los flujos de efectivo, el estado de los cambios en el patrimonio neto y las notas.

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Diferencias principales entre PCGA y NIIF

  1. En el estado de resultados de los PCGA, los dividendos pagados se contabilizan en la sección de financiamiento, mientras que en las normas IFRS se da la opción de clasificar los dividendos que pueden estar en la operación o en la financiación sección.
  2. GAAP no permite la revaluación de activos después de que se ve afectada, mientras que las NIIF permiten que los ácidos se reevalúen en su costo original y permiten el ajuste por depreciación. –
  3. El enfoque GAAP de la valoración del inventario sigue los métodos FIFO, LIFO y promedio ponderado, mientras que el enfoque I de la valoración del inventario solo se basa en FIFO y el promedio ponderado.
  4. El balance general de los PCGA enumera las cuentas en orden descendente de liquidez, mientras que el balance de las NIIF enumera las cuentas en orden ascendente de liquidez.
  5. GAAP solo se adopta en los EE. UU., Mientras que las NIIF se adoptan a nivel mundial en alrededor de 144 países.

Síntesis

Cada empresa o negocio debe seguir estándares específicos si se comercializa públicamente. Estas normas son prácticas y políticas efectivas que pueden ver el sistema en las funciones contables del formulario. Proporciona una visión general de todos los ingresos, activos, gastos, pasivos y capital social.

Las normas contables se pueden clasificar ampliamente en dos tipos de PCGA y NIIF. Ambos estándares tienen diferentes funciones y características. El origen de ambos estándares es diferente entre sí. La adopción de ambos estándares se encuentra en diferentes partes del mundo. El conocimiento sobre los parámetros diferenciadores de ambos estándares es útil para las empresas que cotizan en bolsa.

  1. https://www.sciencedirect.com/science/article/pii/S1061951809000287
  2. https://www.tandfonline.com/doi/abs/10.1080/0963818042000338988

Contenido

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  278. I do not know if it’s just me or if everyone else encountering problems with your site. It looks like some of the written text on your posts are running off the screen. Can someone else please comment and let me know if this is happening to them too? This might be a issue with my browser because I’ve had this happen previously. Appreciate it

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  279. Right here is the perfect website for anybody who hopes to understand this topic. You understand a whole lot its almost tough to argue with you (not that I personally would want to…HaHa). You definitely put a brand new spin on a topic that has been discussed for a long time. Wonderful stuff, just excellent!

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  280. Hi there outstanding website! Does running a blog such as this require a lot of work? I have virtually no understanding of programming but I was hoping to start my own blog soon. Anyways, should you have any suggestions or techniques for new blog owners please share. I understand this is off subject but I just had to ask. Thanks a lot!

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  281. An impressive share! I’ve just forwarded this onto a coworker who had been doing a little homework on this. And he actually ordered me dinner simply because I stumbled upon it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending time to talk about this subject here on your site.

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  283. I think everything published made a ton of sense. However, think on this, what if you composed a catchier title? I mean, I don’t wish to tell you how to run your blog, but suppose you added a title that makes people want more? I mean %BLOG_TITLE% is a little vanilla. You ought to look at Yahoo’s front page and see how they create post headlines to grab people interested. You might add a related video or a related pic or two to get readers excited about everything’ve written. Just my opinion, it might make your posts a little livelier.

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  284. Hi! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My web site looks weird when viewing from my iphone4. I’m trying to find a theme or plugin that might be able to fix this problem. If you have any recommendations, please share. Cheers!

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  285. Hey! I know this is kind of off topic but I was wondering which blog platform are you using for this website? I’m getting sick and tired of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be fantastic if you could point me in the direction of a good platform.

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  287. Hmm it appears like your blog ate my first comment (it was extremely long) so I guess I’ll just sum it up what I had written and say, I’m thoroughly enjoying your blog. I too am an aspiring blog writer but I’m still new to everything. Do you have any suggestions for novice blog writers? I’d really appreciate it.

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  289. Hey there just wanted to give you a quick heads up. The text in your post seem to be running off the screen in Firefox. I’m not sure if this is a format issue or something to do with internet browser compatibility but I thought I’d post to let you know. The design look great though! Hope you get the problem fixed soon. Kudos

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  291. I do agree with all of the ideas you’ve presented for your post. They’re really convincing and will definitely work. Nonetheless, the posts are too brief for starters. May you please prolong them a bit from subsequent time? Thank you for the post.

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  293. Have you ever thought about including a little bit more than just your articles? I mean, what you say is valuable and everything. However think about if you added some great photos or videos to give your posts more, «pop»! Your content is excellent but with pics and videos, this website could undeniably be one of the very best in its field. Excellent blog!

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  294. Hello just wanted to give you a quick heads up. The words in your content seem to be running off the screen in Safari. I’m not sure if this is a format issue or something to do with browser compatibility but I thought I’d post to let you know. The design look great though! Hope you get the issue fixed soon. Thanks

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