Diplomado en Normas Internacionales de Información Financiera – NIIF para PYMESMódulo: Secciones referentes referentes al reconocimiento, medición, presentación y revelación de pasivos y otros conceptos relacionados Daniel García Bobadilla 17 de Agosto de 2016
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NIIF para las PYMES: Provisiones y Provisiones y Contingencias Contingencias - Sección Sección 21 21
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Plan de Trabajo Trabajo
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El objetivo de los estados financieros con propósito de información general de una pequeña y mediana entidad
Proporcionar información sobre la situación financiera, el rendimiento y los flujos de efectivo
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NIIF para las PYMES PYMES:: Módulo: Secciones Secciones referentes al reconocimiento, medición, presentación y revelación de pasivos y otros conceptos relacionados
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Alcance El objetivo de esta sección es especificar la contabilidad e información financiera de to toda dass la lass sub subven vencio ciones nes de dell go gobi bier erno. no.
¿Qué es una subvención del gobierno?
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Alcance
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Alcance
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a. El 31 de Diciembre de 2015, una entidad recibió $40.000.000 por parte del gobierno nacional por no cultivar
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Reconocimiento Una entidad reconocerá todos reconocerá todos los los costos por préstamos como un gasto un gasto en resultados en el periodo en el que que se incurre en ellos. (P25.2)
Ejemplo. Una entidad incurrió en $1.000.000 de gastos legales para obtener un préstamo de $100.000.000 que genera interés a una tasa fija del 5% anual. El principal del préstamo se paga al año inmediatamente siguiente de haber tomado el préstamo.
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Costos por Préstamos
Costos de Financiación
Costos de Transacción
Costo por Préstamos
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Información a Revelar La sección 5 Estado de Resultado Integral y Estado de Resultados, bajo el enfoque de un único estado, solicita presentar y revelar información acerca de los costos financieros (P5.5. literal b). b). •
La sección 11 Instrumentos financieros básicos, para los activos financieros y
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Comparación con las NIIF Completas Completas La NIC 23 requiere que los costos por préstamos, que sean directamente atribuibles a la adquisición, construcción o producción de un activo apto, se capitalicen como parte del costo del activo. Por razones de costo-beneficio, en la Sección 25 de la NIIF para las PYME PY MES S se re requ quie iere re que que es esto toss co cost stos os se ca carg rgue uen n a ga gast stos os..
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El pár párra rafo fo 25. 25.2 2 de la NI NIIF IF par para a PYM PYMES ES (Se (Secci cción ón 25 Cos Costo toss por Pré Prést stamo amos) s) es estab tablec lece e que que:: “una entidad reconocerá todos los costos por préstamos como un gasto en resultados en el periodo en el que se incurre en ellos”. En concordancia con lo anterior, en el FC84 literal c) de los Fundamentos de las Conclusiones de la NIIF para PYMES 2009 expresa que “el modelo de capitalización no es una opción opc ión.. Po Porr lo tan tanto to,, no hay ninguna ninguna re refe fere renci ncia a cruz cruzada ada a las NII NIIF F com comple pletas tas.. La guí guía a par para a la aplicación del método de gastos se había propuesto en el proyecto de norma y se ha mantenido” mantenido”.. Además, el FC120 de los Fundamentos de las Conclusiones señala que “la NIC 23 requiere que los cost co stos os po porr pr prés ésta tamo mos, s, que se sean an dir direc ecta tame ment nte e at atri ribui buibl bles es a la ad adqui quisi sici ción ón,, co cons nstru trucc cció ión n o producción de un activo apto, se capitalicen como parte del costo del activo. Por razones de costobeneficio, la NIIF para PYMES requiere que estos costos se carguen a gastos ”. Para finalizar, “los costos de financiamiento no requieren ser capitalizados en los activos financiados. Con esto se
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