Diferencia entre PCGA y 704 B

El aspecto más crítico de los impuestos de sociedades es realizar un seguimiento adecuado de las cuentas de capital de los socios. La posición financiera de la empresa y las partes fiscales debe ser revelada adecuadamente por todos los expertos fiscales. Comprender las diferencias en la asociación y los informes de LLC es fundamental para los profesionales de impuestos que trabajan con ambas entidades.

GAAP vs 704 B

La principal diferencia entre GAAP y 704 B es que los saldos de GAAP indican saldos que cumplen con las reglas de la junta contable. Las cuentas GAAP generalmente también reflejan la participación económica de un socio en la organización. Mientras que los saldos 704B muestran el saldo de capital de un socio de acuerdo con los principios del impuesto federal sobre la renta e incluyen ganancias y pérdidas.

El Consejo de Normas de Contabilidad Financiera ( “FASB” ) exige el uso de la contabilidad de capital GAAP. Una sociedad que aún no se comercializa abiertamente no está sujeta a PCGA. Por otro lado, se requiere que muchas asociaciones mantengan registros y cuentas conformes con GAAP – por auditores, prestamistas u otros organismos reguladores.

Los socios comparten todos los ingresos y pérdidas de la sociedad, así como las ganancias y pérdidas, deducciones y créditos. En lugar de asignar ingresos imponibles. Un requisito común en los acuerdos de asociación es dividir los ingresos y pérdidas imponibles de la misma manera. Las asignaciones de ingresos de la Sección 704 ( b ) no son iguales a los dividendos de la sociedad.

Tabla de comparación entre GAAP y 704 B

Parámetros de comparación GAAP 1945 sociedad que no cotiza en bolsa pero que aún está registrada. Los socios tienen una participación igual en las ganancias y pérdidas de la sociedad. Necesidad Muchas asociaciones están obligadas a conservar documentos. Deben dividir los ingresos y pérdidas imponibles por igual se utilizan para evaluar que las empresas con fines de inversión son uniformes. Muestra la importancia de la asignación de socios en la economía. El valor de mercado justo de un activo solo cambia en ciertas circunstancias. No hay ningún requisito para determinar el valor justo de mercado

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¿Qué es GAAP?

Las empresas se adhieren a los Principios de contabilidad generalmente aceptados ( GAAP ) para garantizar que los estados financieros utilizados para evaluar a las empresas con fines de inversión sean uniformes. Muchas empresas utilizan las pautas de los PCGA al preparar informes financieros para inversores y otras partes interesadas. A diferencia de 704 ( b ), el valor justo de mercado de un activo solo se ajusta mediante procesos contables GAAP en sucesos definidos conocidos como eventos de «reserva».

si un nuevo socio ingresa a un negocio de asociación, los socios actuales pueden desear reexpresar su cuenta de capital de libros y reflejar su participación en la apreciación de activos que ocurrió antes de que el nuevo socio se uniera a la empresa para objetivos comerciales.

El método utilizado para contabilizar la inversión depende de la capacidad del inversor para influir en las políticas operativas y financieras de la participada. La gerencia tiene la última palabra sobre si la posición de propiedad de un inversionista cumple con los estándares de «influencia sustancial» ( capital ) o «control Estos enfoques no son opcionales ( consolidación ).

Por ejemplo, si el propietario principal de la compañía se muda, los registros financieros de GAAP podrían reflejar el FMV. Puede ocurrir una transacción que necesita modificaciones contables de compra. Para decirlo de otra manera, esto es algo similar a la Sec. 704 ( b ) cuentas, pero las reglas para modificarlas para reflejar FMV para GAAP y Sec.

¿Qué es 704 B?

Los libros

preparados de acuerdo con los estándares GAAP se basan en conceptos de contabilidad financiera. Los libros 704 ( b ), por otro lado, se utilizan para demostrar la importancia económica de la asignación de socios. Las cuentas de capital deben gestionarse de acuerdo con normas distintas de los PCGA o los impuestos, según lo estipulado en la sección 704 de las reglamentaciones ( b ).

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Debe incluir el FMV en su cuenta de capital en la sección 704 si un socio proporciona una casa para su empresa asociada ( b ). si la propiedad está dispersa, la cuenta de capital del distribuidor debe reducirse por el valor justo de mercado del elemento distribuido.

La Sección 704 requiere que se guarden los libros, pero no se requiere una estimación precisa del valor justo de mercado. Si las partes no pueden ponerse de acuerdo y la transacción es una transacción independiente, las leyes permiten a todos los socios acordar el valor justo de mercado.

La sección de un socio. 704 ( b ) la cuenta de riqueza no podría estar en menos a menos que haya un DRO o la suma negativa – se desea recuperar bajo una regla de devolución de cargo anticipada mínima. El impacto de la contabilidad de capital de los PCGA en la base impositiva es mínimo, y la Sec. 704 ( b ) cuentas de capital, se usan comúnmente como punto de partida para estas otras cuentas en la práctica.

Diferencias principales entre GAAP y 704 B

  1. Al calcular los saldos de los PCGA, se siguen los estándares de la junta contable. mientras que los saldos 704B representan el saldo de capital de un socio de acuerdo con las reglas federales del impuesto sobre la renta
  2. Una sociedad que no se negocia públicamente pero que, sin embargo, está registrada está exenta de los PCGA. Cuando se trata de ganancias y pérdidas de la sociedad en 704B, los socios tienen el mismo interés en el éxito o el fracaso del otro.
  3. Mantener registros GAAP es obligatorio para muchas asociaciones. A diferencia de 704B, donde los ingresos y pérdidas imponibles deben compartirse de manera uniforme, los acuerdos de asociación con frecuencia imponen este requisito.
  4. GAAP se utiliza para garantizar la uniformidad en los estados financieros. Mientras que 704 ( b ) se usa para resaltar la importancia de la asignación de socios.
  5. El valor justo de mercado de un activo solo puede modificarse en situaciones específicas de acuerdo con la contabilidad GAAP. Mientras que la Sección 704 no requiere la determinación del valor justo de mercado, pero los libros deben mantenerse ( b ).
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Síntesis

En el momento de la liquidación, los fondos deben distribuirse a los socios de acuerdo con sus cuentas de capital positivas. En lugar de cuentas de capital fiscales o GAAP, se conocen como cuentas de capital de la sección 704 ( b ). Cuando se usan GAAP, las ganancias se dividen entre los socios por las relaciones de reparto de ingresos y pérdidas.

No hay obligación de incluir los libros de la Sección 704 ( b ) en el saldo de la declaración de impuestos de la sociedad, incluso si la ley tributaria los exige. En segundo lugar, la sustancia económica del acuerdo se determina utilizando la información que se encuentra en estas publicaciones. Los libros de PCGA, por otro lado, deben mantenerse para cumplir con las obligaciones de información de la empresa y para establecer la coherencia en la información financiera proporcionada a los accionistas y otras partes interesadas.

  1. https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/taxtm92&section=22
  2. https://onlinelibrary.wiley.com/doi/abs/10.1506/car.24.3.1

Contenido

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