Normatización contable internacional
Author | Eutimio Mejía Soto; Carlos Alberto Montes Salazar; Omar De Jesús Montilla Galvis |
Profession | Profesor Universidad del Quindío; Profesor Universidad del Quindío; Profesor Titular Universidad del Valle |
Pages | 37-41 |
Page 37
Las características16 cualitativas de la información contable cumplen una función importante en la preparación y presentación de los estados económico-financieros, las características cualitativas de los estados financieros conforme al marco conceptual de la IASC (hoy IASB) son: comprensibilidad (p. 25), relevancia (pp. 26-30), confiabilidad (pp. 31-38) y comparabilidad (pp. 39-42); el cumplimiento de tales características presupone una información útil para la toma de decisiones, conforme lo describe el paradigma de utilidad.17
Los organismos normatizadores internacionales, los que mediante la emisión de estándares de contabilidad y auditoría entre otros, buscan lograr altos niveles de homogenización en el tratamiento de la información financiera, disminuyendo las opciones en las políticas de preparación y presentación de los estados contables, logrando así un mayor nivel de uniformidad en las prácticas contables.
La normatización contable internacional permite superar los obstáculos de interpretación de la información contable, preparada y presentada en distintos países conforme a diversos criterios; las diferencias en los elementos tenidos en cuenta para la elaboración de los estados contables tiene un efecto negativo en la comparación de la situación de los diferentes entes en un momento dado, o de un ente a través del tiempo. Las diversas prácticas de elaboración de información contable tienen efectos sobre las cifras del balance general y del estado de resultados, lo que indica que una misma empresa puede obtener valores diferentes en sus partidas (magnitudes) dependiendo de los criterios aplicados en la preparación de su información económicofinanciera.
Desde un marco teórico más riguroso la normatización no se puede asumir como sinónimo de armonización, "la armonización se entiende como aquel proceso tendiente a la reducción de la variedad de prácticas contables disponibles para que las empresas reconozcan sus operaciones económico-financieras. En este sentido, no hay que confundir este concepto con el de normatización, proceso mucho más severo que persigue una mayor uniformidad en los criterios contables que han de aplicar las empresas" (Laínez, 2001: p. 249).
Belkaoui (1993: p. 650) expone que "el término armonización, opuesto al término estandarización, implica la reconciliación de puntos de vista diferentes. Esto a su vezPage 38 representa un enfoque más práctico que la estandarización, particularmente cuando ésta última quiere significar que los procedimientos de un país deberían ser adoptados por todos los demás. La armonización se convierte en un asunto de mejor comunicación de información en una forma tal que se pueda interpretar y comprender internacionalmente. La armonización consiste en reconocer tales idiosincrasias nacionales e intenta, como primer paso, reconciliarlas con los objetivos de otros países. El segundo paso es el de corregir o eliminar algunas de esas barreras con el fin de conseguir un grado aceptable de armonización".
Dentro de las ventajas de la armonización que expone Belkaoui se encuentra la eliminación de los costos para acceder a la información de un país a otro, una vez que todos los países utilizarían los mismos criterios y no sería necesaria la conversión, lo que además llevaría un ahorro en el tiempo, agilizando la toma de decisiones en el momento oportuno. La segunda ventaja se...
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- Contaduría internacional
- Siglas utilizadas
- Factores que influyen en la internacionalización de la contabilidad
- Prólogo
- Definición y división de la contabilidad internacional
- Nota al lector
- Introducción
- Sistemas contables
- Normatización contable internacional
- Organismos internacionales de normatización contable
- Marco conceptual para la preparación y presentación de los estados financieros
- Estándares Internacionales de Contabilidad IAS - Estándares Internacionales de Reportes Financieros IFRS
- Directrices para las PYME, emitidas por la ISAR-UNCTAD
- Estándares internacionales para las empresas del sector público, la regulación de la IFAC
- La auditoría internacional normatizada por la IFAC
- Análisis de estados financieros en la contabilidad internacional
- Las empresas multinacionales
- Precios de transferencia
- Educación, formación y cualificación profesional en el contexto contable internacional
- Códigos de buen gobierno
- Conclusiones
- Bibliografía
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