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Reglas de valuación, presentación y revelación

Objetivo: Analizar de forma práctica, integral y estratégica los principales Principios de Contabilidad Norteamericanos (USGAAP) aplicables a la valuación, presentación y revelación de diversas partidas en los estados financieros, tanto de las empresas controladoras que preparen información conforme a dichos principios, mediante la aplicación de criterios en la consolidación, combinación y valuación de inversiones en acciones bajo el método de participación, como de empresas nacionales que coticen en los mercados de valores de Estados Unidos y que requieran conciliar la información con base en USGAAP. Lo anterior, identificando las diferencias existentes entre dichas normas y las Normas de Información Financiera (NIF) mexicanas.

Dirigido a: Preparadores, reguladores, auditores, usuarios y demás interesados en la normatividad contable aplicable a los estados financieros preparados bajo USGAAP.



Diferencias conceptuales importantes entre USGAAP, NIF y NIIF

Marco conceptual

Proceso de convergencia IASB – FASB – CINIF

Criterios de supletoriedad y homologación

Diferencias importantes entre las disposiciones contables establecidas por la CNBV y la SEC.

Obligaciones laborales, ASC 715 (antes SFAS 87, 88, 158) y NIF D-3

Definición de términos

Valuación del pasivo por obligaciones laborales

Reglas de presentación y revelación.

Analogía comparativa entre USGAAP, NIIF y las NIF.

Casos prácticos

Impuestos diferidos, ASC 740 (antes SFAS 109) y NIF D-4)

Definición de términos

Normas generales de valuación

Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

Conversión de moneda extranjera, ASC 830 (antes SFAS 52) y NIF B-15

Definición de términos

Normas generales de valuación

Técnicas de conversión

Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

Estado de flujos de efectivo, ASC 230 (antes SFAS 95, 102, 104, 115, 117, 133, 149) y NIF B-2

Definición de términos

Métodos para su determinación

Análisis de sus estructuras:




Reglas de presentación y revelación.

Analogía comparativa entre NIIF y las NIF

Casos prácticos

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