Contabilidad Avanzada

 

D@H_ D@ H_AK AKLB LBLO LOAO AO AZ AZAH AHSA SAOA OA

@]F[ADL@HFT E@HF_A[LAT \ H@ E@HF_A[LAT LH_FG[AH_F Dakrfra Kazáh C`rgf Zloab T3 Eardfb` Abdáhtara Olaha Elrahoa Euñ`z Cuah Jrahdls [å`s Tabas Jb`r [`orågufz Zásqufz Bfsby _`rrfs \upahqul Fstnfr

 

@]F[ADL @]F[ADL@HFT @HFT H@ E@HF_ E@HF_A[LAT A[LAT \ FH E@HF[A H@ F^_[AHCF[A Bas trahsaddl`hfs h` e`hftarlas, fspfdlabefhtf s`h aquìbbas rfbadl`haoas d`h b`s d`st`s `pfratlv`s of uha d`epañåa, sf rfglstrah fh uh fstao` of pìroloas y gahahdlas. Fst` fs b` quf b`s d`htao`rfs bbaeah uh lhj`ref quf eufstra b`s d`st`s, lhgrfs`s y utlbloao hfta (` pìroloa hfta) d`rp`ratlva. Oao` quf b`s fbfefht`s h` e`hftarl`s rfoudfh bas gahahdlas f lepufst`s of ba feprfsa, b`s d`htao`rfs b`s añaofh ab kabahdf of fjfdtlv` hft` duaho` prfparah uh fstao` of gahahdlas y pìroloas. _aeklìh d`h`dlo` d`e` rfp`rtf of blqulofz, uh fstao` of uc` of daca eufstra trfs sfddl`hfs3 adtlvloaofs `pfratlvas, of lhvfrslôh y hahdlfras.

 

O F BAT ZA[LADL FJFD_@ OF ZA[LADL@HFT @HFT OF BAT _ATAT OF OF DAEKL@ OF BA E@HFOA F^_[AHCF[A (HLD ;1) Fb `kcftlv` of fsta h`rea fs krlhoar bas pautas y blhfaelfht`s pfrtlhfhtfs para fb rfd`h`dlelfht` of bas `pfradl`hfs fh e`hfoa fxtrahcfra y fh fb das` of quf ba fhtloao eahtfhga hfg`dl`s fh fb fxtrahcfr`. 

Ba d`htaklblzadlôh of bas trahsaddl`hfs y sabo`s fh e`hfoa fxtrahcfra

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Ba d`hvfrslôh of b`s rfsubtao`s y ba sltuadlôh hahdlfra of b`s hfg`dl`s fh fb fxtrahcfr`.

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Ba d`hvfrslôh of b`s rfsubtao`s y ba sltuadlôh hahdlfra of ba fhtloao a uha e`hfoa of prfsfhtadlôh.

 

Bas trahsaddlôh fh e`hfoa fxtrahcfra sf rfglstrará, fh fb e`efht` of su rfd`h`dlelfht` lhldlab. Vtlblzaho` ba e`hfoa juhdl`hab, efolahtf ba apbldadlôh ab lep`rtf fh e`hfoa fxtrahcfra, of ba tasa of daekl` of d`htao` a ba jfdna of ba trahsaddlôh fhtrf ba e`hfoa juhdl`hab y ba e`hfoa fxtrahcfra. (HLD ;1, ]árraj` ;1). jfdna quf sf prfsfhtah b`s fstao`s jlhahdlfr`s, ba d`htaklblzadlôh p`r fb acustf sf fjfdtuara of ba slgulfhtf eahfra3 

Bas partloas h` e`hftarlas fh e`hfoa fxtrahcfra, quf sf eloah fh tìrelh`s of d`st` nlstôrld`, sf d`hvfrtlráh utlblzaho` ba tasa of daekl` fh ba jfdna of ba trahsaddlôh. (HLD ;1, ]árraj` ;4).

 

][@]LFOAO ]BAH_A \ FQVL]@ (HLD 1:) Ba prlhdlpab daradtfråstlda of uha partloa e`hftarla fs fb ofrfdn` a rfdlklr ` of uha `kblgadlôh a fhtrfgar, uha dahtloao jlca ` oftfrelhakbf of uhloaofs e`hftarlas. (]árraj` 1:, HLD 1:). 

Dufhtas p`r d`krar d`kr ar..

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Dufhtas p`r pagar p agar..

 

FT_AO@T AO@T OF JBVC@ OF FJFD_LZ@ (HLD 7) FT_ Bas _rahsaddl`hfs h` e`hftarlas quf s`h Bas trahsaddl`hfs of lhvfrslôh ` jlhahdladlôh, quf h` nah rfqufrlo` fb us` of fjfdtlv` ` fqulvabfhtfs ab fjfdtlv`, sf fxdbulráh ofb fstao` of jbuc`s of fjfdtlv`. Fstas trahsaddl`hfs ofkfh sfr `kcft` of lhj`readlôh, fh duabqulfr `tra partf ofhtr` of b`s fstao`s jlhahdlfr`s, of eahfra quf suelhlstrfh t`oa ba lhj`readlôh rfbfvahtf adfrda of tabfs adtlvloaofs of lhvfrslôh ` jlhahdladlôh. 

Eudnas adtlvloaofs of lhvfrslôh ` jlhahdladlôh h` tlfhfh uh lepadt` olrfdt` fh b`s jbuc`s of fjfdtlv` pfrl`o`, a pfsar of quf ajfdtah a ba fstrudtura of b`s adtlv`s y ofb dapltab utlblzao` p`rofb ba fhtloao.

 

°QVF T@H BAT ]A[_LOAT E@HF_A[LAT \ H@ E@HF_A[LAT0 

uha partloa e`hftarla fs fb ofrfdn` a rfdlklr ` of uha `kblgadlôh a fhtrfgar, uha dahtloao jlca ` oftfrelhakbf of uhloaofs e`hftarlas. (]árraj` 1:, HLD ;1).

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sfráh partloas e`hftarlas t`oas bas dufhtas p`r d`krar p`r t`o` d`hdfpt` y t`oas bas dufhtas p`r  pagar p`r t`o` d`hdfpt`.

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Ofoudlfho` of fstf e`o` quf t`oas bas ofeás partloas s`h d`hslofraoas partloas h` e`hftarlas.

 

LHOFH_LJLDADL@H ADL@H \ OLJF[FHDLAT OF BAT B AT ]A[ ]A[_LOAT _LOAT LHOFH_LJLD E@HF_A[LAT \ H@ E@HF_A[LAT ]A[_LOAT E@HF_A[LAT 

T`h uhloaofs e`hftarlas eahtfhloas fh fjfdtlv`, aså d`e` adtlv`s y paslv`s quf sf vah a rfdlklr ` pagar, efolahtf uha dahtloao jlca ` oftfrelhakbf of uhloaofs Baof daradtfråstlda fsfhdlab of uha partloa e`hftarla fs fb ofrfdn` a rfdlklr (` ba `kblgadlôh of fhtrfgar) uha dahtloao jlca `e`hftarlas. oftfrelhakbf uhloaofs e`hftarlas. FCFE]B@3 

Fb Fjfdtlv` y fqulvabfhtf of fjfdtlv`, bas dufhtas p`r d`krar, bas pfhsl`hfs y `tr`s kfhfjldl`s a fepbfao`s p`r  pagar9 olvlofho`s olvlofho`s p`r d`krar ` p`r p`r pagar, pagar, ftd.

]A[_LOAT H@ E@HF_A[LAT 

Tu daradtfråstlda fsfhdlab fs ba ausfhdla of uh ofrfdn`, a rfdlklr u `kblgadlôh of fhtrfgar uha dahtloao jlca ` oftfrelhakbf of uhloaofs e`hftarlas.

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Ba daradtfråstlda fsfhdlab of uha partloa h` e`hftarla fs ba ausfhdla of uh ofrfdn` a rfdlklr (` uha `kblgadlôh of fhtrfgar) uha dahtloao jlca ` oftfrelhakbf of uhloaofs e`hftarlas.

FCFE]B@ 

sfrvldl`s d`htratao` p`r ahtldlpao`, pbusvabåa9 adtlv`s lhtahglkbfs9 lhvfhtarl`s9 pr`plfoaofs, pbahta y fqulp`, ftd.  

_[A_AELFH_@ D@H_AKBF OF BAT ]A[_LOAT E@HF_A[LAT Bas ]artloas h` e`hftarlas vab`raoas a d`stf nlstôrld`, d`eprfhof fb lhe`vlblzao` eatfrlab f lheatfrlab, bas lhvfrsl`hfs lhe`klblarlas, b`s ahtldlp`s a dufhta of d`epras ` vfhtas, bas lhvfrsl`hfs fh feprfsas ofb grup`, eubtlgrup` y as`dlaoas, fstas sf vab`raráh apbldaho` fb tlp` of daekl` of ba jfdna of ba trahsaddlôh. Duaho` uh adtlv` ofh`elhao` fh e`hfoa fxtrahcfra sf ae`rtldf, bas o`tadl`hfs a ba ae`rtlzadlôh sf dabdubaráh s`krf fb lep`rtf fh e`hfoa juhdl`hab (s`bfs), apbldaho` fb tlp` of daekl` of ba jfdna fh quf juf rfglstrao` lhldlabefhtf. Fh fb das` of quf su vab`r rfdupfrakbf sfa lhjfrl`r a su vab`r d`htakbf sf fjfdtuará fb d`rrfsp`holfhtf oftfrl`r`. oftfrl`r`. ]artloas h` e`hftarlas vab`raoas a vab`r raz`hakbf, d`eprfhof b`s adtlv`s jlhahdlfr`s eahtfhlo`s para hfg`dlar, adtlv`s jlhahdlfr`s eahtfhlo`s ba vfhta `tr`s vab`r raz`hakbf d`h fh ba dufhta pìroloas y gahahdlas. Tf vab`raráhpara apbldaho` fb ytlp` ofadtlv`s daekl`jlhahdlfr`s of ba jfdnaa of oftfrelhadlôh ofbdaekl`s vab`r raz`hakbf. Fh of fsta dbasf of adtlv`s jlhahdlfr`s, auhquf sf pufof oljfrfhdlar fhtrf oljfrfhdlas of daekl` y bas ofkloas a ba d`tlzadlôh of b`s adtlv`s, sf  pufofh tratar d`hcuhtaefhtf, klfh fh ba dufhta of ]ìroloas y gahahdlas ` olrfdtaefhtf a ]atrle`hl` hft`, d`e` fs fb das` of b`s adtlv`s jlhahdlfr`s olsp`hlkbfs para ba vfhta.

DA[AD_F[LT_LDA 

Tu vab`r h`elhab h` daekla p`r b`s fjfdt`s of ba lhadlôh.

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Fs ba ausfhdla of uh ofrfdn` a rfdlklr ` uha `kblgadlôh of fhtrfgar.

 

FCFE]B@T D@HTLOF[AO@T D@E@ @]F[ADL@HFT H@ E@HF_ E@HF_A[LAT A[LAT ]artloas h` e`hftarlas, fh b` quf sf rfjlfrf a b`s adtlv`s, pufofh sfr abguh`s d`hdfpt`s d`e`3 

Lhvfhtarl`s

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Adtlv` jlc` (]r`plfoaofs, pbahta y fqulp`)

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Adtlv`s lhtahglkbfs

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Lhvfrsl`hfs pfreahfhtfs fh addl`hfs

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Ba d`hvfrslôh of ofuoa fh patrle`hl`

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Ba d`epra of uha fhtloao efolahtf uha aepbladlôh of dapltab

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Ba aoqulsldlôh of adtlv`s, ya sfa asuelfho` olrfdtaefhtf b`s paslv`s p`r su jlhahdladlôh, ` fhtraho` fh `pfradl`hfs of arrfhoaelfht` jlhahdlfr`.

\ fh duaht` a paslv`s, sf fhdufhtrah3  

]r`vlsl`hfs quf rfjbfcah d`epr`els`s of pag` ]atrle`hl` d`htakbf

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[ukr`s quf d`hj`reah fb fstao` of rfsubtao`s

 

DAT@ ][AD_LD@ H½ =1 Zloab Dakrfra, pfrs`ha haturab d`h hfg`dl` (pfrdfpt`r of rfhta of tfrdfra datfg`råa) ofoldao` a ba prfstadlôh of sfrvldl`s of trahsp`rtf of darga, ofsfa rfh`var ba jb`ta of dael`hfs quf p`sff, aoqulrlfho` uh hufv` daelôh fb =1/=:/;=1: p`r uh vab`r of T/.16=,=== lhdbulo` fb LGZ, aoldl`habefhtf ofkfrá eahoar a fbak`rar uha t`bva para oldn` daelôh duy` d`st` fs of T/.;=,=== eás LGZ, fstf sf lepbfefhtara s`krf fb daelh` para ba prfstadlôh ofb trahsp`rtf of darga, jfdna of lepbfefhtadlôh =1/=:/;=1:.

Aspfdt` d`htakbf3 Fh fb párraj` 6= of ba HLD 1: sfñaba quf fb lep`rtf ofprfdlakbf of uh adtlv` sf olstrlkulrá of j`rea slstfeátlda a b` barg` of su vloa ótlb, a su vfz fb lhldl` of ba ofprfdladlôh sfrá duaho` fb klfh fstf olsp`hlkbf para su us`, fst` fs duaho` sf fhdufhtrf fh ba ukldadlôh y bas d`holdl`hfs hfdfsarlas para `pfrar of ba j`rea prfvlsta p`r ba gfrfhdla, taeklìh sfñaba ba prfsfhtf h`rea quf fb darg` p`r ofprfdladlôh sf rfd`h`dfrá fh fb rfsubtao` ofb pfrl`o`, sabv` quf sf naya lhdbulo` fh fb lep`rtf fh blkr`s of `tr` adtlv`. Of ba d`hsubta rfablzaoa, fb darg` p`r ofprfdladlôh j`reará partf ofb d`st` of b`s sfrvldl`s prfstao`s, ofklo` a quf fb klfh aoqulrlo` sf utlblzará para gfhfrar rfhta (lhgrfs`s). Of ba d`hsubta sf sadará fb d`st` ofb adtlv`, para fst` oftfrelharfe`s fb tlfep` of vloa ótlb ofb klfh fh hufstra dasuåstlda asuelrfe`s quf fs of 6 añ`s. Oftfrelhadlôh ofb d`st` y ofprfdladlôh3

 

DÁBDVB@ OF BA OF][FDLADLÔH EFHTVAB H@_A B`s gast`s p`r ofprfdladlôh sf d`htaklblzah of adufro` a ba haturabfza of ba `pfradlôh fh ba dbasf : y  p`stfrl`refhtf sf bbfva fb d`htr`b fh ba dbasf ,4==

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]rfstae`s p`r D`krar Dufhtas p`r pagar d`efrdlabfs Kfhfjldl`s s`dlabfs of b`s trakacao`rfs Dufhtas p`r pagar olvfrsas

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Aofeás, sf sakf quf su e`hfoa juhdl`hab fs hufv`s s`bfs. Fh juhdlôh a b`s oat`s pbahtfao`s sf s`bldlta fjfdtuar ba rfspfdtlva oftfrelhadlôh oftfrelhadlôh of ba oljfrfhdla of daekl` ab dlfrrf ofb fcfrdldl`.

 

T@BVDLÔH Fb bltfrab a) ofb párraj` ;4 of ba HLD ;1, sfñaba quf ab jlhab of daoa pfrl`o` s`krf fb quf sf lhj`rea, bas partloas e`hftarlas fh e`hfoa fxtrahcfra sf d`hvfrtlráh utlblzaho` ba tasa of daekl` of dlfrrf. Fh fb prfsfhtf das` sf aovlfrtf quf ba e`hfoa juhdl`hab para ba feprfsa EFBZAD T.A. fs hufv`s s`bfs, p`r b` duab d`lhdlof d`h ba e`hfoa of  prfsfhtadlôh fh hufstr` hufstr` paås. A d`htlhuadlô d`htlhuadlôh, h, sf prfdfof a oftfrelhar fb sabo` quf sf fhdufhtra fh e`hfoa fxtrahcfra of bas partloas e`hftarlas fh ba e`hfoa juhdl`hab y e`hfoa of prfsfhtadlôh prfsfhtadlôh..

AD_VABLSADLÔH OF OA OA_@T3 _@T3

 

AD_VABLSADLÔH OF ]ATLZ@

[FGLT_[@ D@H_AKBF D@H_AKBF

 

D@HDBVTL@HFT ]`ofe`s oftfrelhar quf bas partloas h` e`hftarlas T`h b`s adtlv`s y paslv`s quf h` sf d`hslofrah partloas e`hftarlas, fs ofdlr quf sf vayah a rfdlklr ` pagar d`h uha dahtloao h` oftfrelhaoa hl oftfrelhakbf of uhloaofs e`hftarlas.  ]artloas h` e`hftarlas s`h d`htrataoas lhldlabefhtf fh e`hfoa fxtrahcfra y duya fxtlhdlôh h` sf fspfra quf sf rfabldf fh uha e`hfoa olstlhta of ba pr`plfoao.  Aqufbbas `pfradl`hfs quf sf d`htaklbldfh ab d`st` nlstôrld` ofkfráh vab`rarsf utlblzaho` fb tlp` of daekl` fxlstfhtf fh fb e`efht` fh quf sf rfablzô ba trahsaddlôh. Bas `pfradl`hfs quf sf d`htaklbldfh a su vab`r raz`hakbf sf apbldará fb tlp` tlp` of daekl` fh fb e`efht` fh quf sf oftfrelhô. Ab fbak`rar b`s fstao`s jlhahdlfr`s, daoa fhtloao ya sfa uha fhtloao alsbaoa, uha fhtloao d`h hfg`dl`s fh fb fxtrahcfr` oftfrelhará su e`hfoa juhdl`hab of adufro` d`h fb fht`rh` fd`hôeld` prlhdlpab fh fb quf `pfra ba fhtloao.