Leccion 1 Análisis de Estados financieros
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Curso enviado por Javier Fajardo
[email protected]
INTRODUCCION: PROPOSITO DEL TEMA El desarrollo de la materia de Análisis e Interpretación de Estados Financieros, está basado en el programa y pensum de estudio del curso Finanzas I, impartido en la Facultad de Ciencias Económicas de la Universidad de San Carlos de Guatemala. Esta materia fue seleccionada porque contribuye a tener un entendimiento claro y preciso sobre las cifras mostradas en los Estados Financieros, elemento fundamental para efectuar su análisis e interpretación ya que describe los conocimientos esenciales sobre la base, forma, contenido, análisis e interpretación de Estados Financieros. Asimismo, identifica las bases sobre las que se desarrolla la Administración Financiera. Ayuda a interpretar los fenómenos financieros de la sociedad guatemalteca para proponer soluciones con relación a necesidades de financiamiento o inversión a corto, mediano y largo plazo. También permite conocer la organización del sistema financiero nacional, regulado y no regulado. En esta materia se obtienen los conocimientos y las técnicas necesarias, para analizar e interpretar los estados financieros de un negocio con el objeto de obtener un juicio correcto de la marcha adecuada de las operaciones para proporcionar información oportuna y fidedigna a la administración de las empresas para la toma de decisiones. DESCRIPCION El contenido se integra de seis unidades, siendo las siguientes: La primera unidad se denomina Análisis e Interpretación de Estados Financieros (Primera Parte),, se describen los Estados Financieros Básicos y las Generalidades del análisis e Parte) Interpretación de los Estados Financieros. La segunda unidad El Sistema Financiero Guatemalteco, describe conceptos, y clasificaciones del Sistema Financiero Formal e Informal en Guatemala, se definen entidades supervisoras y supervisadas. La tercera unidad Fuentes de Financiamiento , constituye un marco teórico de referencia en cuanto a los tipos y alternativas que una empresa tiene para financiarse. La cuarta unidad Análisis e Interpretaci Interpretación ón de Estados Financieros Financieros (Segunda Parte) , con fundamentos teóricos y técnicas prácticas como Análisis Vertical, Análisis Horizontal, Razones Simples, Razones Estándar, Punto de Equilibrio y Control Presupuestal, entre
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Leccion 2 Estado de pérdidas y Ganancias
1.2 ESTADO DE PÉRDIDAS Y GANANCIAS 1.2.1 Concepto Es un Estado Financiero Básico, conocido también con el nombre de Estado de Resultados porque muestra los ingresos, los gastos, así como la utilidad o pérdida neta resultado de las operaciones operaciones de un negocio, durante un período cubierto por el informe, es un estado que refleja actividad, por lo que se le considera un estado Dinámico.
1.2.2 Características • Es un Estado Financiero Básico • Muestra la utilidad o pérdida neta y procedimiento para obtenerla. • La información que proporciona proporciona corresponde a un ejercicio ejercicio determinado (dinámico). (dinámico). • Se elabora a base del movimiento de las cuentas de resultados.
1.2.3 División Material Encabezado • Nombre de la empresa. empresa. • Denominación de ser un Estado de de Pérdidas y Ganancias o bien: Estado de Ingresos y Costos. Estado de Resultados Estado de Productos y Costos Estado de Rendimiento, etc. • Ejercicio correspondiente o período determinado. Cuerpo
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• Costos de Ingresos. Ingresos. • Costos de Operación o Distribución. • Provisión (para Impuestos Impuestos y participación de utilidades utilidades a trabajadores). trabajadores). • Utilidad o Pérdida Neta. Pie Nombre y Firma del Contador, Auditor, Contralor, Gerente, Fecha de Emisión.
1.2.4 Presentación Presentación del Cuerpo de un Estado de Pérdidas y Ganancias El cuerpo de un Estado de Pérdidas y Ganancias o Resultados puede presentarse en diversas formas, por ejemplo: a) En forma de Pasos Múltiples. Estado de Resultados (Perdidas y Ganancias) Nombre de la Empresa: Periodo: (Cifras expresadas en Quetzales) (-) (-) (=) (-) (=) (-) (-) (=) (+-) (=) (+-) (=) (-) (=)
Ventas Brutas Descuentos Bonificaciones Venta Neta Costo de Ventas Utilidad Bruta en Ventas Gastos de Operación Gastos Administrativos Administrativos y Generales Utilidad Neta en Operación Otros Productos y Gastos Productos Financieros Gastos Financieros Utilidad Neta antes de Partidas Extraordinarias Extraordinarias Partidas Extraordinarias Extraordinarias Partidas no recurrentes Utilidad Netas antes de Impuesto sobre la Renta Impuesto sobre la Renta Utilidad Neta del Ejercicio Utilidad Neta por Acción
b) En forma de Paso Único.
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(Cifras expresadas en Quetzales) (-) (-) (+) (=) (-)
(=) (=) (+-) (=) (-) (=)
Ventas Brutas Descuentos Bonificaciones Otros Ingresos Venta Neta e Ingresos Costos y Gastos Costo de los Bienes y Mercaderías Vendidas Gastos de Venta Gastos de Administración y Generales Otros Gastos Total de Costos y Gastos Utilidad Neta antes de Partidas Extraordinarias Partidas Extraordinarias Extraordinarias Partidas no recurrentes Utilidad Netas antes de Impuesto sobre la Renta Impuesto sobre la Renta Utilidad Neta del Ejercicio Utilidad Neta por Acción
c) En forma combinado con Utilidades Acumuladas Retenidas. Estado de Resultados (Perdidas y Ganancias) Nombre de la Empresa: Periodo: (Cifras expresadas en Quetzales) (-) (-) (+) (=) (-)
(=) (=) (+-) (=) (-)
Ventas Brutas Descuentos Bonificaciones Otros Ingresos Venta Neta e Ingresos Costos y Gastos Costo de los Bienes y Mercaderías Vendidas Gastos de Venta Gastos de Administración y Generales Otros Gastos Total de Costos y Gastos Utilidad Neta antes de Partidas Extraordinarias Extraordinarias Partidas Extraordinarias Extraordinarias Partidas no recurrentes Utilidad Netas antes de Impuesto sobre la Renta Impuesto sobre la Renta
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1.2.5 Estado de Costo de Ventas Netas 1.2.5.1 Concepto Estado Financiero Financiero Secundario que muestra la expresión de vender determinados determinados artículos en un período o ejercicio pasado, presente o futuro. Es un Estado Financiero Dinámico que analiza el renglón de costo de ventas netas de un Estado de Perdidas y Ganancias o Resultados. Resultados. 1.2.5.2 Características • Es un Estado Financiero Secundario. • Muestra el costo de ventas netas. netas. • La información que proporciona proporciona un estado corresponde a un ejercicio ejercicio determinado (dinámico), pasado, presente o futuro. 1.2.5.3 División Material Encabezado a) Nombre de la Empresa. b) Denominación de ser un Estado de Costo de Ventas netas o bien, de alguno de los siguientes: Estado de Costo de lo Vendido, Estado del Costo de los Ingresos. Estado del Costo por Servicios, etc. c) El periodo o ejercicio ejercicio correspondiente. Del 1º. De Julio de 20.. al 30 de Junio de 20.., o bien, por el año que terminó el 30 de Junio de 20.. Cuerpo Empresa Industrial: Industrial: a) Inventarios de Productos Terminados. b) Costos de Producción. Empresa Comercial: a) Inventarios de Mercaderías. b) Compras Netas.
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1.2.5.4 Presentación del Cuerpo de un Estado del Costo de Ventas Netas a) En forma de reporte. Empresa Industrial Quetzales
Inventario Inicial de Productos Terminados 160.00 (+) Costo de Producción 240.00 Suma 400.00 (-) Inventario Final de Productos Productos Terminados 120.00 Costo de Ventas 280.00 Empresa Comercial Quetzales 160.00 240.00 400.00 120.00 280.00
Inventario Inicial de Mercaderías (+) Compras Netas de Mercaderías Suma (-) Inventario Final de Mercaderías Costo de Ventas b) En forma de Cuenta. Empresa Industria I ndustriall Inventario Inicial de Producto Terminado. (+) Costo de Producción Producción Suma Empresa Comercial
Quetzales 160.00 240.00 400.00
Quetzales Inventario Final de Producto Terminado (+) Costo de Ventas Suma
Quetzales
Inventario Inicial Inicial de Mercancías 160.00 (+) Compras Netas 240.00 Suma 400.00
Inventario Final de Mercancías (+) Costo de Ventas Suma
120.00 280.00 400.00 Quetzales 120.00 280.00 400.00
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c) La información información corresponde a un ejercicio determinado (dinámico), pasado, presente o futuro. 1.2.6.3 División Material Encabezado a) Nombre de la Empresa. b) Denominación de ser un Estado de Costo de Producción, ò bien: Estado de Costo de Fabricación Estado del Costo de Manufactura., etc. c) El periodo o ejercicio ejercicio correspondiente. Del 1º. De Julio de 20.. al 30 de Junio de 20.., o bien, por el año que terminó el 30 de Junio de 20.. Cuerpo a) Inventarios de Productos en Proceso. b) Materiales Directos Consumidos (Materia Prima). c) Mano de Obra Directa Empleada Empleada d) Cargos Indirectos Aplicados. Pie Nombre y firma del Contador, Auditor, Fecha de Emisión. 1.2.6.4 Presentación del Cuerpo de un Estado del Costo de Producción. a) En forma de reporte. Inventario Inicial de Productos en
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Materiales Directos Consumidos Mano de Obra Directa Empleada Cargos Indirectos Aplicados Aplicados Suma
300.00
(+) Costo de Producción
150.00 150.00 600.00 750.00
360.00
750.00
c) Formato Analítico del Costo de los Productos Vendidos para una Empresa Manufacturera. Empresa ABC, S.A. Costo de Producción Del 01 de enero del 2002 al 31 de diciembre del 2002 (Cifras expresadas en Quetzales) Quetzales) I (+) (-) II III IV (=)
Materia Prima Consumida Inventario Inicial de Materia Prima Compras de Materia Prima Materia Prima Disponible Inventario Final de Materia Prima Materia Prima Consumida Mano de Obra Directa y Prestaciones Prestaciones Directas Costo Primo o Costo Primario Gastos de Fabricación Suman los Costos de Producción Inventario de Productos en Proceso Inventario Inicial de Productos en Proceso Inventario Final de Productos en Proceso Costo Artículos Producidos Costo de Artículos Vendidos Inventario de Artículos Terminados I (+) Costo de los Artículos Producidos (=) Artículos Disponibles para la Venta al Costo (-) Inventario de Artículos Terminados II Costo de Artículos Vendidos
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1.3 BALANCE GENERAL 1.3.1 Concepto Documento Financiero que muestra la situación financiera de una empresa a una fecha fija, pasada, presente o futura.
1.3.2 Características a) Es un Estado Financiero Básico. b) Muestra el activo, pasivo y capital contable de una empresa, de la cual su propietario puede ser una persona física o moral. c) La información información que proporciona corresponde a una fecha fija (estático). (estático). d) Se confecciona a base del saldo de las cuentas del balance.
1.3.3 División Material Encabezado a) Nombre de la Empresa. b) Denominación de tratarse de un Balance General, ò bien algunos de los siguientes nombres: Estado de Activo, Pasivo y Capital Contable. Estado del Situación Financiera. Estado de Posición Financiera. Estado Financiero Estático. Estado de Recursos y Obligaciones.
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Pie Notas a los Estados Financieros. a. Rubro y Cifras de las cuentas de orden. b. Nombre y firma de quien lo confecciona, audita, interpreta, etc.
1.3.4 Presentación del Cuerpo de un Balance General a) En forma de cuenta. Empresa XX Balance General Al XX de XX de 200X Activos Suma Iguales
100,000 Pasivos 75,000 Capital Contable 25,000 100,000 Suma Iguales 100,000
b) En forma de reporte. Activos 100,000 Pasivos 75,000 Capital Contable 25,000 c) En forma mixta. Activos 100,000 Pasivos 75,000 Capital Contable 25,000 Suma Iguales 100,000 100,000 d) En forma de reporte (Analítica) (Analítica)
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CARGOS DIFERIDOS Gastos de Organización, menos Amortización Acumulada OTROS ACTIVOS SUMA DEL ACTIVO PASIVO Y PATRIMONIO PASIVO CORTO PLAZO Proveedores Cuentas y Documentos por Pagar Prestamos Bancarios Gastos Acumulados por Pagar Impuesto sobre la Renta por Pagar Dividendos por Pagar Otros pasivos de corto plazo PASIVO LARGO PLAZO Hipotecas por Pagar Emisión de Obligaciones PASIVO DIFERIDO Ganancia en Venta a Plazos por realizar PASIVO CONTINGENTE Provisión para Indemnizaciones Suma del Pasivo PATRIMONIO DE LOS ACCIONISTAS Capital Autorizado, Suscrito y Pagado ___ acciones con valor nominal de Q ___ cada una Reserva Legal Ganancias (Pérdidas) Acumuladas Acumuladas Retenidas Ganancia (Pérdida) neta del Ejercicio Ejercicio
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OTROS ACTIVOS
PASIVO DIFERIDO Ganancia en Venta a Plazos por realizar PASIVO CONTINGENTE Provisión para Indemnizaciones Suma del Pasivo PATRIMONIO DE LOS ACCIONISTAS Capital Autorizado, Autorizado, Suscrito y Pagado Reserva Legal Ganancias (Pérdidas) Acumuladas Retenidas Ganancia (Pérdida) neta del Ejercicio SUMA EL PASIVO Y PATRIMONIO
SUMA DEL ACTIVO • En forma inglesa. PASIVOS CAPITAL CONTABLE Suma Iguales
75,000
Activos
100,000
25,000 100,000
Suma Iguales
100,000
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1.4 ESTADO DE FLUJO DE EFECTIVO 1.4.1 Introducción La declaración FASB No. 95 establece normas para el informe de flujos de efectivo. Reemplaza la opinión No. 19 el APB, Estado de Cambios en la Situación Financiera, y requiere un estado de flujos de efectivo como parte de los estados financieros para todas las empresas individuales y jurídicas. La declaración requiere que en el estado de flujos de efectivo se clasifiquen los recaudos y pagos de efectivo que nazcan de las actividades de operación, inversión o financiamiento y provee definiciones para cada categoría.
1.4.2 Definición El estado de flujo de efectivo es un estado financiero básico que consiste en presentar la información información pertinente sobre los cobros y pagos de efectivo de una empresa durante un periodo. Además este estado proporciona información acerca de todas las actividades de operación, inversión y financiamiento financiamiento de la entidad. En nuestro medio está normado por el pronunciamiento No. 24 del Instituto Guatemalteco de Contadores Públicos y Auditoria.
1.4.3 Características a) Evaluar la habilidad de la empresa para generar futuros flujos de efectivo positivos. b) Evaluar la habilidad de la empresa para cumplir con sus obligaciones, obligaciones, como pago de dividendos y cumplir con las necesidades de financiamiento externo.
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para el efectivo y los equivalentes de efectivo términos descriptivos. El total del monto de efectivo y los equivalentes de efectivo al comienzo y al final de periodo presentado en el Estado de Flujo de Efectivo, deben ser los mismos montos presentados en los Estados de Situación Financiera a la misma fecha).
1.4.5 Otros Conceptos El término efectivo incluye además del dinero disponible o depositado en bancos, otras clases de cuentas que tengan las características generales o depósitos a la vista, donde se pueda depositar o sacar fondos adicionales en cualquier tiempo sin previo aviso y las inversiones con vencimiento vencimiento a tres meses. Sin embargo, un documento de Tesorería adquirido tres años atrás no se convierte en un equivalente de efectivo cuando su vencimiento restante es de tres meses.
1.4.6 Procedimiento para elaborar el Estado de Flujo de Efectivo Se requiere: a) Balance General del año actual y año anterior del flujo de efectivo. b) Estado de Resultados del año actual c) Información complementaria, referente al movimiento movimiento de cuentas. Pasos para su desarrollo: -Elaborar partidas originales y de reclasificación de las operaciones que no requieren de efectivo.
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Cobros por Venta de Bienes y Servicios
Pagos en efectivo efectivo para Materias Primas y Bienes para la Venta
Cobros o venta de cuentas o documentos documentos por cobrar a largo plazo
Los pagos a Principales Principales Proveedores sobre Cuentas y documentos documentos por pagar a largo y corto plazo Pagos en efectivo a otros proveedores y empleados por otros bienes y servicios Pagos de intereses en efectivo a Prestamistas
Todos los Cobros de Efectivo que no surgen Todos los pagos de efectivo que no surgen de de transacciones de Actividades de Inversión o transacciones de actividades de Inversión o Financiamiento Financiamiento b. Actividades de Inversión y Ingresos
Egresos
Cobros o Ventas de Prestamos Realizados
Desembolsos por Prestamos Realizados
Venta de Acciones, Bonos y Pagarés
Pagos para adquirir acciones de otras entidades
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1.4.9 Efecto para la Determinación de los Flujos de Efectivo Situación
MovimientoEfecto Movimiento Efecto de Flujo
Aumento de Activo Disminución de Activos Aumento de Pasivos Disminución de Pasivos CUENTAS
(-) (+) (+) (-)
Disminución Aumento Aumento Disminución CLASIFICACION
Activos Circulantes y Pasivos a Corto Plazo Actividades de Operación No Financieros Cargos y Abonos a Resultados que no requieren ni usan efectivo
Conciliación entre el resultado del ejercicio y los flujos de operación
Activos Fijos o Inversión
Actividades Actividades de Inversión
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podría interpretarse si se informara un monto por acción. A partir de Julio de 1988, según Libro de Análisis e Interpretación de Estados Financieros (Contabilidad Financiera) Autor Mario Leonel Perdomo Salguero Editores ECA Tercera Edición 2002 página 39.
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1.5 ESTADO DE UTILIDADES ACUMULADAS RETENIDAS 1.5.1 Concepto Estado Financiero que muestra los saldos iniciales y finales, así como los movimientos deudor y acreedor de las cuentas de Utilidades Retenidas de una empresa, relativos a un ejercicio ejercicio pasado, presente o futuro. Se calcula como la diferencia entre la suma del Activo contra la suma del Pasivo y Capital Pagado, diferencia representada por las utilidades ordinarias y extraordinarias retenidas por la empresa.
1.5.2 Características -Es un Estado Financiero Financiero Básico. -Muestra los saldos iniciales, movimientos acreedor, deudor y saldos finales de las cuentas de superávit.
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a) En forma de Reporte Empresa Que Fanta, S.A. Estado del Movimiento de las Cuentas del Estado de Utilidades Retenidas por el Ejercicio Terminado el 30 de Junio de 2004 Reserva Legal Saldo al inicio del ejercicio (+) Incremento con cargo a Utilidades Acumuladas Saldo al final del ejercicio Reserva de Preinversión Creación de la reserva con cargo a Utilidades Retenidas Utilidades Acumuladas
100,000 75,000 175,000
400,000
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Las fuentes de Utilidades Acumuladas Retenidas son: -Las utilidades ordinarias. -Las utilidades utilidades extraordinarias. extraordinarias. -La prima obtenida en la venta de acciones. -Las reevaluaciones del Activo Fijo Tangible. -Las donaciones que recibe la empresa, etc. De lo anterior se define su división técnica es en Utilidades Ganadas y Utilidades de Capital. Utilidades Ganadas, son aquellas formadas por las utilidades ordinarias y extraordinarias obtenidas por el resultado de las operaciones del giro normal de la empresa. Utilidades de Capital, son aquellas que están formadas por ganancias que no son normales en
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1.6 GENERALIDADES DEL ANALISIS E INTERPRETACION DE ESTADOS FINANCIEROS 1.6.1 Antecedentes El proceso del análisis de Estados Financieros comprende la recopilación, la comparación y el estudio de datos financieros y de operación del negocio, así como la preparación e interpretación de unidades de medida tales como tasas, tendencias y porcentajes. Al interpretar los Estados Financieros deben hacerse comparaciones entre partidas relacionadas entre sí, o en los estados
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Leccion 7
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2. SISTEMA SIS TEMA FINANCIERO GUA GUATEMAL TEMALTECO TECO
2.1 CONCEPTO Se refiere a un mercado financiero organizado y se define como el conjunto de instituciones instituciones que generan, recogen, administran administran y dirigen tanto el ahorro como la inversión, dentro de una unidad política-económica, y cuyo establecimiento se rige por la legislación que regula las transacciones de activos financieros y por los mecanismos e instrumentos que permiten la transferencia de esos
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• Financieras • Aseguradoras • Afianzadoras • Almacenes Generales de Depósito • Otras Instituciones
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mantenimiento de las condiciones monetarias, cambiarias y crediticias más favorables al desarrollo ordenado de la economía del país. El Banco Central es el Banco de Guatemala y funciona con carácter autónomo. Es la única entidad bancaria que puede emitir billetes y monedas en el territorio nacional, funciona bajo la dirección general de la Junta Monetaria. Las Funciones del Banco de Guatemala se clasifican en dos formas que son: • Funciones de Orden Interno
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4.6 CONTROL PRESUPUESTAL 4.6.1 Concepto Es el proceso mediante el cual se puede medir la eficiencia operacional de la empresa. Consiste en establecer las variaciones en forma horizontal entre el presupuesto y el Estado Financiero. 4.6.2 Objetivo Medir la eficiencia de la empresa a través de la ejecución ejecución presupuestaria, o sea comparando lo real versus el presupuesto. 4.6.3 Finalidad del Control Presupuestal: a. Obtener control sobre los activos. b. Determinar variaciones. variaciones. c. Definir las causas. d. Corregir las desviaciones. 4.6.4 Niveles de Control: Consiste en los grados de seguridad para la salvaguarda de los activos, mediante las siguientes categorías: 1. Control Gerencial. 2. Control por Departamento Departamento o Funciones. Funciones. 3. Controles por Productos o Secciones. Secciones. Controles Gerenciales, tienen como finalidad controlar el pronóstico de Ventas, stock de inventarios, costos de fabricación, costo de ventas, rentabilidad por producto, gastos por departamento, otorgamiento de créditos, análisis de flujo de caja. Controles por Departamento o Funciones tienen como finalidad segmentar la custodia por Departamento con el propósito de asignar responsabilidades y atribuciones al personal para control por productos vendidos, fijación de precios, calculo de comisiones, presupuesto de promoción y publicidad, control de gastos de papelería y suministros y control de consumos o insumos. Dentro del sistema de inventarios y compras del departamento debe observarse lo siguiente: nivel de existencia, costos unitarios, ingresos y salidas, acceso a la bodega, detección de productos obsoletos, descompuestos o lento movimiento, determinación del lote económico de compra, ciclos de producción y gastos de fabricación.
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fabricación y empaque, control de calidad, presentación y fecha de vencimiento y peso y unidad de empaque. 4.6.5 Etapas del Sistema Presupuestal: Comprende los procesos que deben observarse para la elaboración de un presupuesto, como planeación, revisión, formalización aprobación, ejecución y control y Evaluación. Control Presupuestal Ejecución presupuestal del 2003 DESCRIPCION Ventas Netas Producto A Producto B Producto C Total Ventas
REAL
PRESUPUESTO VARIACION
%
4,362,094.00 3,018,465.80 2,131,047.00 9,511,606.80
3,449,675.20 3,489,675.20 1,784,837.60 8,724,188.00
26.45% -13.50% 19.40% 9.03%
912,418.80 (471,209.40) 346,209.40 787,418.80
Apuntes de Clase de Análisis e Interpretación de Estados Financieros Curso Finanzas I Facultad de Ciencias Económicas, Universidad de San Carlos de Guatemala, Segundo Semestre 2004. Nota Informativa 18-2003 documento de 7 páginas Estados Financieros Financieros según Normas Internacionales de Contabilidad. http://www.ey.com.es
Leccion 17
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5. ESTADOS FINANCIEROS DE ACUERDO CON NIC's El término Estados Financieros cubre los balances de situación, los estados de resultados o cuentas de pérdidas y ganancias, los estados de flujo de fondos, las notas y los demás estados y material explicativo que se identifica como parte de los estados financieros. Usualmente, los estados financieros están disponibles o se publican una vez al año, y se someten al informe de un auditor. Las Normas Internacionales de Contabilidad se aplican a tales estados financieros de cualquier empresa comercial, industrial o de servicios. La gerencia de cada empresa puede confeccionar estados financieros de uso interno, empleando los criterios que estime más conveniente en relación con su proceso de toma de decisiones. Sin embargo, cuando los estados citados se presenten para información a otras personas, tales como propietarios, prestamistas, empleados y público en general, deberán redactarse de conformidad con las Normas Internacionales de Contabilidad. La responsabilidad, en relación con la preparación y presentación de los estados financieros corresponde a la gerencia de la empresa. El auditor, por su parte, es el responsable de emitir su opinión respecto a los mismos.
5.1 Normas Contables La presentación de los estados financieros es objeto de regulación en mayor o menos grado, por parte de la normativa legal vigente en cada país. Tal normativa puede provenir, bien de la autoridad pública, bien de los organismos profesionales del país en cuestión. Las Normas Internacionales de Contabilidad no prevalecen sobre las regulaciones locales a las que se refiere el párrafo 8, respecto de la presentación de los estados financieros en cada país.
5.2 Marco Conceptual para la preparación y presentación de los Estados Financieros Los estados financieros se preparan y presentan para ser utilizados y conocidos por usuarios externos de todo el mundo. A pesar de la similitud de unos países y otros, existen diferencias que son causadas por circunstancias de índole social, económica y legal, lo que hace necesario que el marco sea lo suficientemente flexible sin perder uniformidad.
Los Estados Financieros, forman parte del proceso de información financiera. Normalmente un conjunto completo de Estados Financieros comprende, un Balance de situación general, un Estado de resultados, un Estado de cambios en la posición financiera –como estado de flujo de efectivo y / o cuadro de financiación- notas, estados complementarios y otro material
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5.3 Usuarios y sus necesidades de informacioN • INVERSIONISTAS: -potenciales -potenciales y realesreales- son los proveedores de capital capital de riesgo, Interesados en el riesgo inherente y en el reembolso de su inversión – les ayuda a decidir si comprar, vender, o retener su inversión- o la rentabilidad y liquidez propiciadas en las mismas. • EMPLEADOS: EMPLEADOS : incluidos los sindicatos, desean conocer estabilidad y rentabilidad de sus empleadores. • PRESTAMISTAS: Interesados Interesados en conocer conocer la capacidad de la empresa empresa para hacer de forma oportuna los pagos en el vencimiento. • PROVEEDORES Y OTROS ACREEDORES ACREEDORES COMERCIALES: Interesados Interesados en conocer conocer la capacidad de pago de la empresa. • CLIENTES: a quienes les interesan la continuidad de la empresa. • GOBIERNO: (y agencias gubernamentales), gubernamentales), su interés interés se centra en la distribución de los recursos y en determinar políticas fiscales, así como bases de ingresos nacionales y estadísticas similares. • PÚBLICO: a quien le interesa conocer el impacto social.
Se resalta que los inversores son usuarios prioritarios para la información financiera “puesto que los inversores son los suministradores de capital-riesgo a la empresa, las informaciones contenidas en los estados financieros que cubran sus necesidades, cubrirán también muchas de las necesidades que otros usuarios esperan satisfacer en tales Estados Financieros.”
5.4 Objetivos de los Estados Financieros El objetivo de los Estados Financieros es proveer información acerca de la posición financiera, resultados y cambios en la posición financiera de una empresa, que es útil para una gran variedad de usuarios en la toma de decisiones de índole económica.
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permite evaluar la posibilidad de generar efectivo; la información de la estructura financiera es útil para la predicción de necesidades futuras de préstamos; la liquidez hace referencia a la disponibilidad de efectivo en un futuro próximo, después de tener en cuenta el cumplimiento de compromisos financieros del período; la solvencia hace referencia a la disponibilidad de efectivo con perspectiva a largo plazo, para cumplir compromisos financieros.
La información del desempeño y en particular sobre su rendimiento, permite evaluar los cambios potenciales en los recursos económicos; que es probable puedan ser controlados en el futuro; permite predecir la capacidad de generar flujos de efectivo en el futuro y determina la eficacia eficacia con que la empresa puede emplear recursos futuros.
La información sobre los cambios en la posición financiera permite evaluar sus actividades de financiación, financiación, inversión y operación, en el período que cubre la información financiera. financiera. Genera la base para evaluar la capacidad de generación de efectivo y equivalentes, así como las necesidades de la empresa para la utilización de tales flujos de efectivo.
La información acerca de la situación financiera es suministrada fundamentalmente por el Balance General; la información de la actividad es suministrada fundamentalmente por el Estado de Resultados y la información acerca de los flujos de fondos, es suministrada fundamentalmente por el Estado de Cambios en la Posición Financiera. Los estados financieros financieros también contienen, contienen, notas, cuadros complementarios complementarios y otra información.
5.5 Hipótesis fundamentales del Marco conceptual del IASC 5.5.1 Base de Acumulación o Devengo : Con el objeto de lograr sus objetivos los Estados Financieros se preparan sobre la base de la acumulación o del devengo contable. Bajo tal base los efectos de las transacciones transacciones y otros eventos son reconocidos cuando ocurren (y no cuando el efectivo o su equivalente es recibido o pagado), y son registrados contablemente y presentados en los estados financieros en los periodos a que se refieren... 5.5.2 Negocio en Marcha: Los estados financieros se preparan normalmente sobre la base de que una empresa está funcionando y continuará sus actividades de operación dentro del futuro previsible. Por lo tanto, asume que la empresa no tiene intención, ni necesidad de liquidar o
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5.6 Características Cualitativas de los Estados FinancieroS Son los atributos que proporcionan a la información contenida en los Estados Financieros, la utilidad utilidad para los usuarios de los mismos. Las cuatro características principales principales son: comprensibilidad, relevancia, confiabilidad y comparabilidad.
5.6.1 Restricciones a la información relevante y confiable Oportunidad
Si hay un retraso en la presentación de la información ésta puede perder su relevancia... relevancia... es frecuente que para suministrar información a tiempo es necesario presentarla antes de que todos los aspectos de una determinada transacción u otro suceso sean conocidos, perjudicando su confiabilidad. confiabilidad. A la inversa, si la información información se demora hasta conocer todos los aspectos, la información puede ser muy confiable, pero de poca utilidad para la toma de decisiones... lo importante es un equilibrio entre relevancia y fiabilidad, donde se satisfagan mejor las necesidades de la toma de decisiones económicas por parte de los usuarios.
5.6.2 Equilibrio entre costo y beneficio
Los beneficios derivados de la información deben exceder a los costos de suministrarla. Sin embargo, la evaluación de beneficios y costos es, substancialmente un proceso de juicios de valor. Además los costos no son necesariamente soportados por quienes obtienen los beneficios... en este sentido se hace difícil aplicar una relación objetiva de costo-beneficio.
5.7 Elementos de los Estados Financieros
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• Activo: Es un recurso controlado por la empresa como resultado de eventos pasados y cuyos beneficios económicos futuros se espera que fluyan a la empresa. • Pasivo: Es una obligación presente de la empresa derivado de eventos pasados, el pago de los cuales se espera que resulte de egresos de recursos de la empresa que implican beneficios económicos. • Patrimonio neto: Es el interés residual en los activos de la empresa, después de deducir todos sus pasivos.
-Activos: Los beneficios económicos futuros incorporados a un activo consisten en el potencial del mismo para contribuir directa o indirectamente, a los flujos de efectivo y de otros equivalentes al efectivo de la empresa.
Los beneficios económicos de una empresa incorporados a un activo pueden llegar por diferentes vías. Ejemplo:
a- Utilizado individualmente o en combinación con otros activos en la producción de bienes o servicios que serán vendidos por la empresa. b-
Intercambiado Intercambiado por otros activos.
c-
Usado para liquidar liquidar un pasivo; o
d-
Distribuido a los dueños de la empresa.
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d-
Sustitución de la obligación con otra similar; o
e-
Capitalización.- conversión del pasivo en patrimonio.
Los pasivos proceden de transacciones u otros sucesos ocurridos en el pasado; ciertos pasivos pueden evaluarse solamente utilizando un alto grado de estimación; tales pasivos podrían llamarse provisiones, pero en una orientación ortodoxa del término pasivo, la provisión no cumpliría los requisitos de pasivo.
Patrimonio neto: El patrimonio puede subdividirse a efectos de su presentación en el balance de situación general; en ocasiones la creación de reservas es obligatoria por ley, con el fin de dar a la empresa y acreedores una protección adicional contra los efectos de las pérdidas.
5.7.2 Desempeño
Los elementos directamente relacionados con la medición de la utilidad, son los ingresos y los gastos.
• Ingreso: Son los incrementos en los beneficios económicos; producidos durante el periodo contable, en forma de entradas o aumentos del valor de los activos, o decrementos de pasivos, que resultan en incrementos de patrimonio, diferentes a aquellos relativos con contribuciones por parte de los socios.
• Gastos: Son los decrementos en los beneficios económicos, producidos durante el periodo
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medición con diferentes grados y en distintas combinaciones entre ellas. • Costo histórico: Los activos son registrados de acuerdo al importe de efectivo o equivalente pagado, o el valor justo –razonable- de la compensación dada para adquirirlos al momento de su adquisición. Los pasivos son registrados al importe de productos recibidos e intercambiados por la obligación o en algunas circunstancias (impuesto de renta), a los importes de efectivo o equivalente que se espera serán pagados para liquidar el pasivo en el curso normal de los negocios. • Costo actual -corriente-: Los activos se registran al importe de efectivo o sus equivalentes, que pudieron haberse pagado si el mismo o un activo equivalente fuese adquirido en el momento actual, los pasivos se registran al importe no descontado de efectivo o equivalente que hubiese requerido para liquidar la obligación en el momento actual. (Reposición). • Valor de realización o liquidación: Los activos son registrados al importe de efectivo o equivalente, que hubieran podido actualmente obtenerse en una forma normal, mediante la venta del activo, los pasivos a su valor de liquidación. (Mercado). • Valor Presente: Los activos se registran a su valor descontado presente, descontando las entradas netas de efectivo que la partida generará en el curso normal de los negocios. Los pasivos son descontados a su valor descontado presente, presente, relacionados con las futuras salidas netas de efectivo que la partida requerirá para liquidar pasivos en el curso normal de las operaciones. operaciones. (Descontado).
Nota Informativa 18-2003 documento de 7 páginas Estados Financieros Financieros según Normas Internacionales de Contabilidad. http://www.ey.com.es Prólogo a los Pronunciamientos Pronunciamientos sobre las Normas de Contabilidad. Párrafo 5.
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5.9 PRINCIPALES ASPECTOS DE LA NIC 1 (Presentación de Estados Financieros) 5.9.1 Objetivo El objetivo de esta Norma es establecer las bases para la presentación de los estados financieros con propósitos de información genera con el fin de asegurar la comparabilidad de los mismos, tanto con respecto a los estados publicados por la misma empresa en periodos anteriores, como con respecto a los de otras empresas diferentes.
5.9.2 Alcance Esta Norma será de aplicación para la presentación de todo tipo de estados financieros, con el propósito de información general, que sean elaborados y presentados conforme a las Normas Internacionales de Contabilidad. Los estados financieros con propósito de información general son aquellos que pretenden cubrir las necesidades de usuarios que no están en condiciones de exigir informes a la medida de sus necesidades específicas de información. Son estados financi9eros con propósito de información información general los que se presentan de forma separada, o dentro de otro documento documento de carácter público, tal como el informe anula o un folleto o prospecto de información bursátil. Esta Norma no es de aplicación a la información intermedia que se presente de forma abreviada o financieros de un empresario individual o a los consolidados de un grupo de empresas. Sin embargo, esto no excluye la posibilidad posibilidad de presentación de estados financieros consolidados, que cumplan con las Normas Internacionales de Contabilidad, en el mismo documento que contiene los estados individuales de la empresa controladora, controladora, si ello es contemplado por las normas nacionales, nacionales, siempre que las bases de preparación de cada uno de los tipos financieros queden claramente establecidos en la nota sobre políticas contables utilizadas.
5.9.3 Finalidad de los estados financieros Los estados financieros constituyen una representación financiera estructurada de la situación financiera y de las transacciones llevadas a cabo por la empresa. El objetivo de los estados financieros, financieros, con propósito de información general, es suministrar suministrar información información acerca de la situación y desempeño financieros, así como de los flujos de efectivo, que sea útil a un
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Leccion 19
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5.9.17 Apéndice: Ilustraciones Ilustraciones sobre la estructura de los estados financieros “Este Apéndice no forma parte de la Norma (NIC 1), es meramente ilustrativo acerca de la aplicación de la misma, con la finalidad de ayudar a clarificar su significativo. La Norma establece los componentes de los estados financieros y los requisitos mínimos de presentación en el cuerpo del balance de situación general y del estado de resultados, así como para la presentación de los cambios en el patrimonio neto. También establece otras partidas que pueden ser presentadas ya sea en el cuerpo de los estados financieros principales o en las notas a los mismos. El propósito de este Apéndice es suministrar ejemplos de la forma en que estas informaciones mínimas requeridas para los resultados, el balance y los cambios en el patrimonio neto pueden ser presentadas en los estados financieros principales. El orden de presentación presentación y las descripciones descripciones utilizadas para las partidas deberán ser cambiados, cuando sea necesario, para lograr una presentación razonable, según las circunstancias particulares de cada empresa. Se contemplan sólo con propósitos ilustrativos, dos tipos de estados de resultados, donde contienen las dos formas alternativas de clasificación de los ingresos y gastos, esto es, por naturaleza y por función. También se ofrecen dos ilustraciones diferentes para presentar los cambios en el patrimonio neto.” BALANCE DE SITUACIÓN GENERAL DEL GRUPO XYZ Al 31 DE DICIEMBRE DE 20X2 (En miles de unidades monetarias) 20X2
20X2
20X1
20X1
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6. RECOMENDACIONES Previo al análisis de Estados Financiero es recomendable asegurarnos que están debidamente auditados ya que con los indicadores financieros que se determinen, se tomarán decisiones importantes para la empresa. Revisar a fondo el contenido de los Estados Financieros para llegar a una conclusión adecuada con respecto a la situación de la empresa, ya que algunos elementos y factores influyen por no ser cuantificables y no figuran en el cuerpo de los mismos, tales como la capacidad de la administración, localización de la empresa con respecto a las fuentes de abastecimiento, condiciones de la manera en que opera, condiciones de la rama industrial a que pertenece, problemas técnicos, industriales y régimen fiscal. Hacer énfasis en los factores externos que pueden tener implicaciones en el funcionamiento de las empresas como la inflación, el tipo de cambio cuando los reportes se presentan en moneda diferente a la del país en el cual se encuentra la empresa sujeta de análisis. Una vez tengamos los indicadores financieros es recomendable que hagamos comparaciones con otras empresas de la categoría, es decir, buscar los indicadores de otras empresas que se dediquen a la misma actividad, por ejemplo, si es una empresa industrial, lo ideal es compararse con otra empresa de este tipo., considerando la complejidad de ambas, ya que tendrán distintas metas. Cuando se acuda a una fuente de financiamiento externa debemos asegurarnos de que la entidad se encuentre regulada por la institución correspondiente y que cumple sus obligaciones fiscales verificando que la tasa de intereses que paguemos sea de acuerdo a las condiciones de mercado. Cuando se preparen análisis financieros debemos estar actualizados de las distintas modificaciones
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