Efecto financiero de las diferencias de tasa de cambio, de acuerdo con los estándares internacionales de contabilidad
Palabras clave:
Diferencia en cambio, moneda funcional, moneda de presentación, operación extranjera, partidas monetarias, exposición cambiariaResumen
En este artículo se presenta el tratamiento contable para las transacciones en moneda extranjera y las operaciones extranjeras que realicen las organizaciones de acuerdo con los estándares internacionales de contabilidad, igualmente se analiza la tasa de cambio a utilizar para medir y representar las transacciones en moneda extranjera y conocer el efecto financiero de las diferencias de tasa de cambio en los estados financieros; se estudian los diferentes métodos propuestos por el estándar y las implicaciones del uso de un método en particular sobre la información financiera presentada.
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Referencias
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12. Gray, S. J. Shaw, J. C. Mcsweeney L. B. Accounting Standards and Multinational Corporations. Journal of International Business Studies, Vol. 12, No. 1, Tenth Anniversary Special Issue. (Spring - Summer, 1981), pp. 121-136.
13. Greuning Van H. Estándares Internacionales de Información Financiera. Guía Práctica. Banco Mundial. 2006.
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18. Oriol, Amat. Perramon, Jordi. Comprender las Normas Internacionales de Información Financiera NIIF 2006. Ediciones Gestión. Barcelona 2005. 382 p.
19. Pinello, Arianna S. and Skaife, Hollis Ashbaugh, “The Predictability of Earnings in the Post Sarbanes- Oxley Era” (February 1, 2008). Available at SSRN: http://ssrn.com/abstract=1086647
20. Rodrigues, Lúcia Lima and Craig Russell. Assessing International Accounting Harmonization Using Hegelian Dialectic, Isomorphism and Foucault. Critical Perspectives on Accounting, Volume 18, Issue 6, September 2007, Pages 739-757
21. Saudagaran, Shahrokh M. and Diga Joselito G. Accounting Harmonization in ASEAN: Benefits, models and policy issues. Journal of International Accounting, Auditing and Taxation, Volume 7, Issue 1, 1998, Pages 21-45
22. Schultz Joseph J. and Lopez Thomas J. The Impact of National Influence on Accounting Estimates: Implications for international accounting standard-setters. The International Journal of Accounting, Volume 36, Issue 3, September 2001, Pages 271-290
23. Simasa, Dalthan Medeiros and De Medeiros, Otavio R., “Translation of Financial Statements” .(July 2004) Available at SSRN:http://ssrn.com/abstract=645141
24. Skaife, Hollis Ashbaugh and Pincus, Morton P.K., “Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings” (July 2000). Available at SSRN: http:// ssrn.com/abstract=268951 or DOI: 10.2139/ssrn.268951
25. Stone, Mark and Weeks, Melvyn, “Systemic Financial Crises, Balance Sheets, and Model Uncertainty” (October 2001). IMF Working Paper No. 01/162 Available at SSRN: http://ssrn.com/ abstract=880177
26. Sunder, Shyam; Benston, George J.; Jamal, Karim; Carmichael, Douglas R.; Christensen, Theodore E.; Colson, Robert H.; Moehrle, Stephen R.; Rajgopal, Shivaram; Stober Thomas L. and Watts, Ross L., “A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP” (September 7, 2007). Available at SSRN: http://ssrn.com/abstract=1020408
27. Tyrrall, David; Woodward David and Rakhimbekova Almagoul, The Relevance of International Financial Reporting Standards to a Developing Country: Evidence from Kazakhstan. The International Journal of Accounting, Volume 42, Issue 1, 2007, Pages 82-110
2. Baker C. Richard and Barbu Elena M. Trends in Research on International Accounting Harmonization. The International Journal of Accounting, Volume 42, Issue 3, 2007, Pages 272-304.
3. Ball, Ray. Robin. Ashok and Shuang Wu. Joanna. Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries. Journal of Accounting and Economics, Volume 36, Issues 1-3, December 2003, Pages 235-270.
4. Callao Susana, Jarne José I. and Laínez José A. Adoption of IFRS in Spain: Effect on the comparability and relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, Volume 16, Issue 2, 2007, Pages 148-178.
5. Céspedes, Luis Felipe, Chang, Roberto and Velasco, Andrés, “Balance Sheets and Exchange Rate Policy” (August 2000). NBER Working Paper No. W7840. Available at SSRN: http://ssrn.com/ abstract=239097
6. Choi, Woon Gyu and Cook, David E., “Liability Dollarization and the Bank Balance Sheet Channel” (August 2002). IMF Working Paper No. 02/141 Available at SSRN: http://ssrn.com/abstract=879936
7. Ding Yuan, Hope Ole-Kristian, Jeanjean Thomas and Stolowy Hervé. Differences between domestic accounting standards and IAS: Measurement, determinants and implications Journal of Accounting and Public Policy, Volume 26, Issue 1, January-February 2007, Pages 1-38
8. Doupnik Timothy, Perera Héctor. Contabilidad internacional. México: McGraw-Hill. (2007).
9. D’arcy, Anne. Accounting Classification and the International Harmonisation Debate — an empirical investigation. Accounting, Organizations and Society, Volume 26, Issues 4-5, May-July 2001, Pages 327-349
10. Fontes, Alexandra, Rodrigues Lúcia Lima and Craig Russell. Measuring Convergence of National Accounting Standards with International Financial Reporting Standards. Accounting Forum, Volume 29, Issue 4, December 2005, Pages 415-436
11. González Esqueda, Irving A. Contabilidad internacional. México: McGraw-Hill. (2003).
12. Gray, S. J. Shaw, J. C. Mcsweeney L. B. Accounting Standards and Multinational Corporations. Journal of International Business Studies, Vol. 12, No. 1, Tenth Anniversary Special Issue. (Spring - Summer, 1981), pp. 121-136.
13. Greuning Van H. Estándares Internacionales de Información Financiera. Guía Práctica. Banco Mundial. 2006.
14. Jedrzejczyk, Marcin Zbigniew and Dobija, Mieczyslaw, “Conversion of Values to One Money Unit in Consolidation Process” . Emergo - Journal of Transforming Economies and Societies, Vol. 11, No. 4, 2004 Available at SSRN: http://ssrn.com/abstract=848406
15. Mallo Carlos, Pulido Antonio. Las Normas Internacionales de Información Financiera (NIFF) (Normas Internacionales de Contabilidad). Thomson Editores. 2004.
16. Mueller, Gerhard G. Contabilidad: una perspectiva internacional - 4a. edición Mc Graw- Hill (2001).
17. Nurnberg Hugo, The Distorting Effects of Acquisitions and Dispositions on Net Operating Cash Flow. Accounting Forum, Volume 30, Issue 3, September 2006, Pages 209-226
18. Oriol, Amat. Perramon, Jordi. Comprender las Normas Internacionales de Información Financiera NIIF 2006. Ediciones Gestión. Barcelona 2005. 382 p.
19. Pinello, Arianna S. and Skaife, Hollis Ashbaugh, “The Predictability of Earnings in the Post Sarbanes- Oxley Era” (February 1, 2008). Available at SSRN: http://ssrn.com/abstract=1086647
20. Rodrigues, Lúcia Lima and Craig Russell. Assessing International Accounting Harmonization Using Hegelian Dialectic, Isomorphism and Foucault. Critical Perspectives on Accounting, Volume 18, Issue 6, September 2007, Pages 739-757
21. Saudagaran, Shahrokh M. and Diga Joselito G. Accounting Harmonization in ASEAN: Benefits, models and policy issues. Journal of International Accounting, Auditing and Taxation, Volume 7, Issue 1, 1998, Pages 21-45
22. Schultz Joseph J. and Lopez Thomas J. The Impact of National Influence on Accounting Estimates: Implications for international accounting standard-setters. The International Journal of Accounting, Volume 36, Issue 3, September 2001, Pages 271-290
23. Simasa, Dalthan Medeiros and De Medeiros, Otavio R., “Translation of Financial Statements” .(July 2004) Available at SSRN:http://ssrn.com/abstract=645141
24. Skaife, Hollis Ashbaugh and Pincus, Morton P.K., “Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings” (July 2000). Available at SSRN: http:// ssrn.com/abstract=268951 or DOI: 10.2139/ssrn.268951
25. Stone, Mark and Weeks, Melvyn, “Systemic Financial Crises, Balance Sheets, and Model Uncertainty” (October 2001). IMF Working Paper No. 01/162 Available at SSRN: http://ssrn.com/ abstract=880177
26. Sunder, Shyam; Benston, George J.; Jamal, Karim; Carmichael, Douglas R.; Christensen, Theodore E.; Colson, Robert H.; Moehrle, Stephen R.; Rajgopal, Shivaram; Stober Thomas L. and Watts, Ross L., “A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP” (September 7, 2007). Available at SSRN: http://ssrn.com/abstract=1020408
27. Tyrrall, David; Woodward David and Rakhimbekova Almagoul, The Relevance of International Financial Reporting Standards to a Developing Country: Evidence from Kazakhstan. The International Journal of Accounting, Volume 42, Issue 1, 2007, Pages 82-110
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2012-06-01
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Efecto financiero de las diferencias de tasa de cambio, de acuerdo con los estándares internacionales de contabilidad. (2012). Libre Empresa, 10(1), 71-92. https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/2986
