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![[object Object],[object Object],[object Object],Confiabilidad](https://image.slidesharecdn.com/capitulo-12-spanish-1204753101872886-4/75/capitulo-12-spanish-7-2048.jpg?cb=1669372504)
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![[object Object],[object Object],[object Object],PRINCIPLES MATCHING ( EXPENSE RECOGNITION )](https://image.slidesharecdn.com/capitulo-12-spanish-1204753101872886-4/75/capitulo-12-spanish-25-2048.jpg?cb=1669372504)
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Capitulo 12 Spanish
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Capitulo 12 Spanish
- 1. Contabilidad Basica Libro de Texto: Principles of Financial Accounting -
- 9. Relevancia 1 Predictive value 2 Feedback value 3 Timely Confiabilidad 1 Verificable 2 Representación fiel 3 Neutral Comparabilidad Usos de la Información Financiera Consistencia
- 17. Costos incurridos (Periodo Corriente) ÷ = Costos Totales Estimados Porciento de Realización (Periodo Corriente) Ingresos Totales X = Ingreso Reconocido (Periodo Corriente) Porciento de Completacion (Current Period)
- 29. Revenue Recognition During production At end of production At point of sale At time cash received Revenue should be recognized in the accounting period in which it is earned (generally at point of sale). Matching Costs Matching Sales Revenue Expenses should be matched with revenues CEMENT Cost Assets should be recorded at cost. Full Disclosure Circumstances and events that make a difference to financial statement users should be disclosed. * Financial Statements * Balance Sheet * Income Statement * Retained Earnings Statement * Cash Flow Statement Advertising Utilities Delivery Materials Labor Operating Expenses
- 31. Si la cantidad en dólares es pequeña no tienen que seguir los GAAP . Conservadurismo Cuando en duda, escoge la solución que menos aumente el valor de los activo o el ingreso. Materialidad $ $ $ $ $ $ $ $ $
- 32. Directivas Operacionales Objetivos de Información Financiera Supuestos Principios Características Cualitativas de la información de Contabilidad Elementos de los Estados Financieros