New PDF release: Contabilidad financiera

By Paloma del Campo Moreno

Contabilidad financiera es un handbook destinado principalmente a los estudiantes del primer curso del Grado en Administración y Dirección de Empresas (ADE) de los angeles Universidad Nacional de Educación a Distancia (UNED). Pero su temática también puede ser atractiva para cualquier otro lector que domina los fundamentos de los angeles conta bilidad y está interesado en conocer como resuelve el modelo contable español los problemas de valoración que se presentan en las transacciones y operaciones más habituales realizadas por las empresas. El contenido del libro se estructura en diez capítulos. Los nueve primeros desarrollan las distintas alternativas de registro y valoración que afectan a los elementos patrimoniales que intervienen en las operaciones que las empresas realizan con mayor frecuencia, mientras el décimo se destina a l. a. presentación de l. a. información económico-financiera en los modelos oficiales de Cuentas anuales establecidos en el Plan normal de Contabilidad 2007 (PGC) El libro se ha confeccionado siguiendo l. a. metodología de l. a. enseñanza a distancia de los angeles UNED, para posibilitar y favorecer los angeles formación autónoma del lector / estudiante, Así, cada capítulo incluye, además de las explicaciones y desarrollo teórico, una relación de resultados de aprendizaje, un esquema gráfico de su contenido, una introducción y un resumen ultimate realizado al hilo de los objetivos de aprendizaje formulados. Como prologanción de este guide, Ediasa ha publicado el libro Prácticas de contabilidad financiera, que respeta el mismo orden temático. Incluye cuestionarios tipo attempt y una selección de ejercicios y casos prácticos que permiten ejercitarse en l. a. vertiente aplicada de l. a. materia y facilitan el aprendizaje mediante un proceso continuo de autoevaluación. Ambos libros constituyen una obra completa. l. a. autora del libro, Paloma del Campo Moreno, es profesora titular de Economía Financiera y Contabilidad en l. a. UNED.

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The problem is even more compounded when the standard setters try to deal with the complex area of derivatives and financial instruments. Indeed, the compromise model may explain why the International Financial Reporting Standards committee took so long to come up with a suitable accounting standard not only for financial instruments, but also for insurance. 4 FAIR VALUE OR COST The box below illustrates how the accounting standards, particularly IAS 39, treat various assets on the balance sheet and through the Profit & Loss account.

It is unfortunate, though understandable, that the accounting profession does not use either the cost model in its entirety or the market value. Instead, they are compromising. They are using the cost model for some assets and liabilities and the market model for others. By compromising, and adopting a mixed model approach, the standard setters have created considerable confusion. The rules are very complex and it is this complexity that gives creative accountants the opportunity to mislead shareholders.

To confuse matters further, the accounting standards permit what is known as the ‘Available For Sale’ category. This category is not very clear. It states that an entity must record the asset on the balance sheet at current market value but must record any profit or loss through a special account known as the Equity Reserve account. Only when the asset is sold, is the entity allowed to recognise a profit through its Profit & Loss account. Even for the simplest of transactions, the accounting standards can confuse experienced accountants, along with investors.

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Contabilidad financiera by Paloma del Campo Moreno


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