Comparación del Plan contable general revisado con el Plan contable general empresarial Antecedentes de los planes contables
En el Perú y hasta el año 1974, cada empresa elaboraba su plan de cuentas de acuerdo a sus necesidades de información, lo que originaba la existencia de una diversidad de términos, algunos con abundancia de cuentas analíticas y otras solo genéricas. Esto traía como consecuencia un tratamiento contable diferente que no facilitaba la preparación de estados financieros con la información necesaria para realizar un adecuado análisis por parte de los usuarios de dicha información; la situación se agravaba aun más, si se pretendía comparar los estados financieros de distintas empresas que pertenecían al mismo rubro o sector económico. A nte tal situación, por Resolución Suprema 450-73- EF/11, del 13 de noviembre de 1973, se aprueba el Tomo I del Plan Contable General del Sistema Uniforme de Contabilidad para Empresas, el mismo que consta de tres partes distribuidas en títulos y capítulos, y por Decreto Ley 20172 se instituye su entrada en vigencia a partir del 1° de enero de 1974. Asimismo, el Decreto Supremo 275-73-EF en su artículo 1 señala: «A partir del 1° de enero de 1974, las empresas en general registrarán sus operaciones y presentarán sus estados financieros e información complementaria a la entidad oficial competente (llámese entidades reguladoras y de supervisión) (Márquez 2006: 26-29), de acuerdo con las normas del Plan Contable General del Sistema Uniforme de Contabilidad para Empresas aprobado por Resolución Suprema 450-73-EF/11 y las directivas administrativas y técnicocontables; que, al respecto, dicte la Dirección General de Contabilidad Pública en coordinación con la Comisión Interinstitucional de las cuentas nacionales. Del mismo modo, la Segunda Disposición Transitoria del Decreto Supremo 127-78-EF textualmente dice: Las Direcciones Generales de Presupuesto Público y de Contabilidad pública se integran a la Dirección General de Presupuesto Público, asumiendo ésta las funciones de esos organismos, excepto lo relativo al Sistema Uniforme de Contabilidad para Empresas que corresponde a la Comisión Nacional Supervisora de Empresas y Valores (CONASEV) cuya función la asume ésta a partir de la fecha. El 15 de febrero de 1984, mediante Resolución CONASEV 006-84-EFC/94.10 se aprueba el Plan Contable General Revisado (PCGR) que modifica el Plan Contable General del Sistema Uniforme de Contabilidad para Empresas aprobado por Resolución Suprema 450-73-EF/11 y se señala que será de uso obligatorio para las empresas sujetas a la supervisión de este organismo, or ganismo, incluidas las estatales de derecho privado, de economía mixta y las de accionariado del Estado a partir del año 1985, convirtiéndose en una herramienta de armonización del lenguaje contable empleado en el país hasta la actualidad.
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Hoy en día, al utilizar el PCGR, apreciamos que el mismo no guarda gran relación con las Normas de Internacionales de Información Financiera (NIIF), bajo las cuales se elaboran los estados financieros. Es por ello que, a partir de esta consideración del modelo de contabilidad financiera reflejado en las NIIF,surgió la necesidad de que se modifique el mismo conla finalidad de una adecuada concordancia con la normatividadinternacional. El 20 de febrero de 2008 se aprobó mediante la Resolución del Consejo Normativo de Contabilidad (CNC)039-2008-EF/94 el Proyecto del Plan Contable General Empresarial (PCGE) que reemplazaría al PCGR, el cual dispone su difusión en el sitio web de la Dirección Nacional de Contabilidad Pública3 con el fin de recibir comentarios y/o recomendaciones por parte de los usuarios interesados. Posteriormente, el 23 de octubre del mismo año, mediante Resolución 0412008-EF/94 del CNC, se aprobó la versión final del PCGE. En dicha resolución se dispone su entrada en vigencia a partir del 1 de enero de 2010 y se recomienda su aplicación anticipada a partir del 1° de enero de 2009. Sin embargo, el día 14 de noviembre de 2009, en uso de las atribuciones conferidas por el artículo 10 de la Ley 28708 - Ley General del Sistema Nacional de Contabilidad, mediante el artículo único de la Resolución 042.2009-EF/94 042.2009 -EF/94 emitida por el Consejo Normativo de Contabilidad, se difiere el uso obligatorio del Plan Contable General Empresarial hasta el 1 de enero de 2011. Adicionalmente, la norma señala que el Plan Contable será de aplicación optativa en el año 2010. Detalles relevantes acerca de las novedades del PCGE Del elemento 1
Cuenta 18: Servicios y Otros Contratados por Anticipado
En esta cuenta están agrupadas las subcuentas respecto de los servicios contratados a recibir en el futuro o que, al haber sido ya recibidos, los beneficios se extienden por más de un año. Cuenta 13: Cuentas por Cobrar Comerciales-Relacionadas
Se empleará esta cuenta para el registro de todas las operaciones con las empresas vinculadas derivadas de la venta de bienes y servicios. Cuenta 17: Cuentas por Cobrar Diversas-Relacionadas
Se empleará esta cuenta para el registro de todas las operaciones con las empresas vinculadas derivadas de transacciones distintas a las de la venta de bienes y servicios propias del giro del negocio. Cuenta 19: Estimación de Cuentas de Cobranza Dudosa
Se observa el cambio de la terminología de Provisión a Estimación, conforme a lo indicado por las NIIF.
Del elemento 2
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• están sujetos a términos usuales de venta; • su venta es altamente probable. Del elemento 3
Cuenta 30: Inversiones Mobiliarias
Incluye los instrumentos financieros representativos de Deudas y los instrumentos financieros representativos de Derecho Patrimonial Cuenta 31: Inversiones Inmobiliarias
Incluye a los terrenos o edificios que están destinados para el arrendamiento o a aumentar el capital. Cuenta 32: Activos Adquiridos en Arrendamiento Financiero
Incluye a los bienes inmuebles o muebles adquiridos mediante una operación de arrendamiento financiero. Cuenta 35: Activos Biológicos
Incluye a los animales vivos y a las plantas que toman parte de la actividad agrícola. Cuenta 36: Desvalorización de Activo Inmovilizado
Se registra el exceso del valor recuperable sobre el valor neto en libros de dichos activos. Cuenta 37: Activo Diferido
Se registra a los activos que se generan por las diferencias temporales, así como el derecho a compensar las pérdidas tributarias. También se incluye inc luye el registro de los intereses diferidos. Cuenta 38: Otros Activos
Se registra el costo de los activos que no están destinados a la venta ni a las actividades del negocio. Del elemento 4
Cuenta 43: Cuentas por Pagar Vinculadas
Se registra las obligaciones obligac iones contraídas con empresas vinculadas derivadas de operaciones propias del giro de negocios. Cuenta 45: Obligaciones Financieras
Se registran aquellas obligaciones por pagar a instituciones financieras y otras entidades por préstamos, así como también otros instrumentos financieros. Cuenta 47: Cuentas por Pagar Diversas Vinculadas
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Se registra los pasivos por el Impuesto a la Renta y los pasivos tributarios diferidos generados por las diferencias temporales. También se incluyen a los intereses diferidos. Del elemento 5
Para este elemento se observa la apertura de dos divisionarias en función a la NIC 8 «Políticas Contables, Cambios en las Estimaciones y Errores» 59.1 Utilidades no distribuidas 59.2 Pérdidas acumuladas 5911 Utilidades acumuladas 5921 Pérdidas acumuladas 5912 Ingresos de años anteriores 5922 Gastos de años anteriores La NIC 8 señala que cuando se identifiquen errores contables de ejercicios anteriores y los mismos afecten al ejercicio actual, se deberá realizar una re expresión retroactiva, la cual consiste en corregir el error por reconocimiento, medición o información como si este nunca se hubiera cometido. De los elementos 6 y 7
Para este elemento se identifica que el PCGE no emplea más el término «Gastos o Ingresos Extraordinarios», en conformidad con la NIC 1 «Presentación de Estados Financieros», donde se señala que ya no debe emplearse dicha terminología; t erminología; de esta manera observamos que se ha eliminado elimina do las cuentas 66 y 76 del PCGR. En el nuevo plan contable veremos que dichas cuentas se denominan ahora como «Pérdida por medición de activos no financieros al valor razonable» (Cuenta 66) y «Ganancia por medición de activos no financieros al valor razonable» (Cuenta 76). Ambas cuentas se emplearán a partir de una variación del valor del Activo realizable, las Inversiones Inmobiliarias o Activos Biológicos. Dentro de estos elementos existen cuentas que se complementan como la cuenta 68 «Deterioro de Activos» y 75 «Recuperación de Deterioro»; estas se emplearán cuando se dé una variación del valor de las Inversiones Mobiliarias, Inmuebles Maquinaria y Equipos e Intangibles o de los Activos Biológicos Bio lógicos en Producción.
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Plan contable general revisado
Plan contable general empresarial
Comentarios
El PCGE como herramienta del proceso contable se subordina a las Normas Internacionales de Información Financiera oficializadas y otras disposiciones emitidas por la Dirección Nacional de Contabilidad Pública. Se difiere el uso obligatorio del PCGE para 2011 en virtud de la Resolución del Consejo Normativo de Contabilidad 042-2009-EF/94 del 14.11.2009.
Aprobación
1974 – 1984
Se aprobó mediante Resolución del Consejo Normativo de Contabilidad 041-2008-EF/94 del 25.10.2008
Vigencia
A partir del año 1985
A partir del año 2010
Un dígito. Clase Dos dígitos. Cuenta Tres dígitos. Divisionaria Cuatro dígitos. Subdivisionaria
Un dígito. Elemento Dos dígitos - Cuenta Tres dígitos.Subcuenta Cuatro dígitos. Divisionaria Cinco dígitos. Subdivisionaria
El PCGE considera dentro de su terminología a la Subcuenta.
Nueve clases detalladas
El PCGE es concebido como herramienta de un modelo contable, por ello como tal no contiene referencias a aspectos de control contable (PCGR cuentas de la clase 9).
Denominación
Clase/ Elemento
Nueve clases detalladas
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DESCRIPCION
E S A L C
A T N E U C
A I R A N O I S I V I D
1 10 101 102 103 104
A I R A N O I S I V I D B U S
DESCRIPCION
S A T N E U C
DISPONIBLE Y EXIGIBLE
1
ACTIVO DISPONIBLE Y EXIGIBLE
CAJA Y BANCOS
10
Caja Fondos Fijos Remesas en Transito Cuentas Corrientes
101 102 103 104
EFECTIVO Y EQUIVALENTES DE EFECTIVO Caja Fondos fijos Efectivo en tránsito Cuentas corrientes en instituciones Financieras Cuentas corrientes operativas Cuentas corrientes para fines Específicos Otros equivalentes de efectivo Certificados bancarios Depósitos en instituciones financieras Depósitos de ahorro Depósitos a plazo Fondos sujetos a restricción Fondos Sujetos a Restricción
1041 1042 105
Certificados Bancarios
106
Depositos a Plazos
108
Otros Depositos
109
Fondos Sujetos a Restricción
105 1051 106 1061 1062 107 1071
COMENTARIO CUENTA 10: Comparando las subcuentas y divisionarias de esta cuenta, se puede observar ob servar que en su es tructura el proyecto del nuevo Plan contable contable con relación al Plan Contable vigente vigente ha esta blecido mas subcuentas subcuentas y divisionarias divisionarias para mostrar mostrar los saldos con mayor mayor detalle, no se h a tomado en cuenta las divisionarias 103 Remesas en transito y la 108 Otros Otros Depositos.
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E S A L C
A T N E U C
A I R A N O I S I V I D
1 12 121 122 123 128 129
A I R A N O I S I V I D B U S
S A T N E U C
DESCRIPCION
DESCRIPCION
DISPONIBLE Y EXIGIBLE
1
ACTIVO DISPONIBLE Y EXIGIBLE
Clientes
12
Facturas Por Cobrar Anticipos Recibidos Letras (o Efectos ) Por Cobrar Anticipos de Clientes, Acm Cobranza Dudosa
121
CUENTAS POR COBRAR COMERCIALES – TERCEROS Facturas, boletas y otros comprobantes por cobrar No emitidas Emitidas en cartera En cobranza En descuento Anticipos de clientes Letras por cobrar En cartera En cobranza En descuento
1211 1212 1213 1214 122 123 1231 1232 1233
COMENTARIO: CUENTA 11 En la comparación entre entre los Planes Contables Contables vigente y el proyecto, esta cuenta cuenta es nueva, los conceptos que seincluyen, se registran en la cuenta 31 Valores del actual plan de cuentas, cuentas, siendo necesario reclasificarlos en corriente y no corriente para su presentación en el Balance General.
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E S A L C
A T N E U C
A I R A N O I S I V I D
1 14 141 142 143 144
A I R A N O I S I V I D B U S
DESCRIPCION
DESCRIPCION
S A T N E U C
DISPONIBLE Y EXIGIBLE
1
ACTIVO DISPONIBLE Y EXIGIBLE
Cuentas Por Cobrar a Acc. Socios y Personal Prestamos a Personal Prestamos a Accionistas o Socios Prestamos a Directores Accionist. o Socios Suscripc. Pend. de Cancelac.
14
CUENTAS POR COBRAR AL PERSONAL, A LOS ACCIONISTAS (SOCIOS), DIRECTORES Y GERENTES Personal Préstamos Adelanto de remuneraciones Entregas a rendir cuenta Otras cuentas por cobrar al personal Accionistas (o socios) Suscripciones por cobrar a socios o Accionistas Préstamos Directores Préstamos Adelanto de dietas Entregas a rendir cuenta Gerentes Préstamos Adelanto de remuneraciones Entregas a rendir cuenta Diversas
141 1411 1412 1413 1419 142 1421 1422 143 1431 1432 1433 144 1441 1442 1443 148
COMENTARIO CUENTA 13: Comparando los dos planes de cuentas, cuentas, se puede observa observa que en el proyecto del nuevo nuevo plan de cuentas se ha creado esta cuenta, con el propósito de registrar a los clientes que se encuentran vin
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E S A L C
A T N E U C
16
R A N O I S I V I D A
N O I S I V I D B I U R S A
DESCRIPCIÓN
A A Z A L P M E R
Cuentas por Cobrar Diversas 161 162
163
164
S A T N E U C
DESCRIPCIÓN
16 CUENTAS POR COBRAR 161 DIVERSAS – TERCEROS
Prestamos a Terceros
1611 Préstamos Con garantía Sin Reclamaciones a terceros
163 Intereses por Cobrar
Depositos en Garantia
1612 garantía 162 Reclamaciones 1621 1622 Compañías
a
terceros
aseguradoras
1623 Transportadoras 1624 Servicios públicos 1629 Tributos 163 Otras 1631 Intereses, regalías y dividendos 1632 Intereses Regalías 1633 164
Dividendos
1641 Depósitos otorgados en garantía
168
1642 Préstamos de instituciones 1644 financieras
Otras cuentas por cobrar diversas
1649 Préstamos de instituciones no financieras 165 1651 Depósitos en garantía por alquileres
Cobranza dudosa
1652 Otros depósitos en garantía Venta
169
1653 de activo inmovilizado Inversión 1654
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COMENTARIO CUENTA 16: Esta cuenta en el Proyecto del nuevo Plan de Cuentas comparado con el actual Plan de Cuentas, contiene mayor cantidad de subcuentas y divisionarias, en el plan contable vigente esta cuenta registra operacione s relacionadas con las filiales o subsidiarias con la matriz o principal en concordancia con la NIC 24 Inform ación a revelar sobre partes relacionadas en el proyecto esta cuenta solo registrara las operaciones relaci onados con terceros.
COMENTARIO CUENTA 17: Esta cuenta es una cuenta nueva en el proyecto del plan de cuentas, de acuerdo a su dinámica esta desti nada para registrar las operaciones relacionadas entre la principal o filiales de acuerdo a la NIC 24 infor mación a revelar sobre partes relacionadas, que proviene de operaciones que no se consideran comerci ales, estas operaciones en el actual plan de cuentas son registradas en la cuenta 16
COMENTARIO CUENTA 18: En este caso la cuenta 38 Cargas diferidas del actual plan de cuentas se ha eliminado, sus saldos se han distribuido en esta nueva cuenta del Proyecto del Plan Contable para los servicios pagados por anticipado tal co mo se puede ver en este recuadro, y las otras otras divisionarias que comprende comprende las remuneraciones remuneraciones ad elantadas y los pagos a rendir cuenta se
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A E L U C C
S R I A V I D
D I O B S I U S V
DESCRIPCIÓN
PROVISIONES PARA CTAS. DE COBRAZ. DUDOSA
19
A M Z E A R L
E A U T C N
19
DESCRIPCIÓN
ESTIMACIÓN DE CUENTAS DE COBRANZA DUDOSA
191 Cuentas por cobrar comerciales – Terceros 1911 Facturas, boletas y otros comprobantes por cobrar Letras por cobrar 192
Clientes
1913 Cuentas por cobrar comerciales – 192 Relacionadas 1921 1922
Facturas, boletas y otros comprobantes por cobrar Letras por cobrar
193
Cuentas por cobrar al personal, a 1931 los accionistas (socios), directores y gerentes Personal 1932 Accionistas (o socios) 1933 Directores Gerentes 1934 Diversas 1938 Cuentas por cobrar diversas – 194 Terceros Préstamos 1941 Reclamaciones a terceros 1942 Intereses, regalías y dividendos 1943 Depósitos otorgados en garantía 1944 Venta de activo inmovilizado
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E S A L C
T N E U C
2
O A I I S I R V A I D N
20
V A I D N B I O U I S S
DESCRIPCIÓN
EXISTENCIAS MERCADERÍAS
201 208 209
Mercaderias
L A P M A E Z R A
T N S E A U C
2 20 201
Activo Realizable MERCADERÍAS Mercaderías
2011 Mercaderías
Mercaderias , Acm Provisión Por Fluctuac. de Mercaderias, Acm
DESCRIPCIÓN
20111
manufacturad manufacturad
Costo
20112 Valor razonable 202
Mercaderías de extracción
203
Mercaderías agropecuarias y piscícolas De origen animal
2031
2032 De origen vegetal 204
Mercaderías inmuebles
208
Otras mercaderías
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E S S A L C C
A N A O T I S N I E V I A I U D R C
21
210
A N O I S I B V I U I A S D R
DESCRIPCION
PRODUCTOS TERMINADOS Productos Terminados
A Z A L P M E R A
S A T N E U C
DESCRIPCION
21 PRODUCTOS TERMINADOS 211 Productos manufacturados 212 213
218 219
Productos Terminados , Acm Provisión Por Fluctuac. de Prod. Term. , Acm
COMENTARIO CUENTA 21:
2131 Productos de extracción terminados 21311 Productos agropecuarios y piscícolas 21312 terminados 2132 De origen animal 21321 Costo 21322 Valor razonable De origen 214 vegetal Costo 215
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S A L C
N E U C
I R S I A V N I D O
22 220 228 23
230
I N D I O B S U I S V
P A M Z E A R L
DESCRIPCIÓN
SUBPRODUCTOS, DESECHOS Y DESPERDICIOS
N E S U A C T
22 220
Subproductos Desechos y Desperdicios PRODUCTOS EN PROCESO Productos en Proceso
220
DESCRIPCIÓN
SUBPRODUCTOS, DESECHOS Y DESPERDICIOS
221 222
Subproductos Desechos y desperdicios
23 PRODUCTOS EN PROCESO Productos 231 en proceso de manufactura 232 233 2331
238 239
Productos en Procesos , Acm Provisión por Fluctuac. Prod. en Proces., Acm Materias Primas y Auxiliares
24 240
Auxiliares
Productos extraídos en proceso de 23311 transformación 23312 Productos agropecuarios y piscícolas 2332 en proceso 23321 De origen animal 23322 Costo 234 Valor razonable De origen 235 vegetal Costo 24 MATERIAS PRIMAS
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COMENTARIO CUENTA 22: Esta cuenta en el Proyecto del nuevo plan de cuentas mantiene la misma dinámica, al igual que las demás cuentas de este proyecto con relación al Plan de cuentas actual se han incre mentado mas divisionarias para mostrar mas detalle, no se han considerado las divisionaria s en la que se registraban el ajuste a los estados financieros
COMENTARIO CUENTA 23: Esta cuenta en el Proyecto Proyecto del nuevo plan de cuentas mantiene la misma dinámica, al igual que las demás cuentas de este proyecto con relación al Plan de cuentas actual se han increment ado mas divisionarias para mostrar mas detalle no se han considerado las divisionarias en la que se registraban el ajuste a los estados financieros
COMENTARIO CUENTA 24: En el presente caso las cuentas 24 y 26 del actual plan de c uentas han sido reclasificadas en la cuenta 24 y 25 del proyecto del nuevo plan de cuentas, el objeto de que la cuenta 2 4 muestre exclusivamente el saldo de las Materias primas reclasificando los materiales auxiliares a la cue nta 25 junto con los suministros diversos. Se han eliminado las divisionarias que registraban lo s ajustes por inflación.
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S A L C
N E U C
I R S I A V N I D O
25
I N D I O B S U I S V
DESCRIPCIÓN
Envases y Embalajes 250
N E S U A C T
25
Envases y Enbalajes 251
DESCRIPCIÓN
MATERIALES AUXILIARES, SUMINISTROS Y REPUESTOS Materiales auxiliares
252 Suministros 2521 Combustibles 2522 Lubricantes 2523 Energía 2524 Otros suministros
258 259
Envases y Embalajes , Acm
253
Repuestos
26
ENVASES Y EMBALAJES
261
Envases
262
Embalajes
Provisión por Fluctuac. Envas. Embal, Acm
26
260 268
Suministros Diversos Suministros Diversos Suministros Diversos , Acm
COMENTARIO CUENTA 26:
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S A L C
N E U C
I R S I A V N I D O
I N D I O B S I U S V
DESCRIPCIÓN
EXISTENCIAS POR RECIBIR
28 280
288
Existencias por Recibir
Existencias por Recibir , Acm
N E S U A C T
DESCRIPCIÓN
28
EXISTENCIAS POR RECIBIR
281
Mercaderías
284
Materias primas
285
Materiales auxiliares, suministros y repuestos Envases y embalajes
286
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S A L C
N E U C
I R S I A V N I D O
29
I N D I O B S U I S V
DESCRIPCIÓN
Provisión para Desvalorización de Existencias 290 291 292
N E S U A C T
29 291
Mercaderias Producto Terminados Subproductos Desechos y Desperdicios
2911 2912 2913 2914 2918 292
293
Productos en Procesos
DESCRIPCIÓN
DESVALORIZACIÓN DE EXISTENCIAS Mercaderías Mercaderías manufacturadas Mercaderías de extracción Mercaderías agropecuarias y piscícolas Mercaderías inmuebles Otras mercaderías Productos terminados
Productos manufacturados 2921 Productos agropecuarios y piscícolas 2923 terminados 2924 Productos inmuebles 2925 Existencias de servicios terminados
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S A L C
N E U C
31
I R S I A V N I D O
311
312
I N D I O B S I U S V
DESCRIPCIÓN
Valores Acciones
Provisión Fluctuación de Valores, Acm
P A M Z E A R L
N E S U A C T
31 INVERSIONES INMOBILIARIAS 311 Terrenos 3111 31111 Urbanos 31112 Valor razonable Costo 31113 Revaluación Rurales 3112 Valor razonable Costo 31121 31122 Revaluación 31123
313 314
Valores, Acm
312
315 316 317
Otros Titulos Repres. de
3121
Derec. Patrimonial Cedulas Hipotecarias
DESCRIPCIÓN
Edificaciones Edificaciones Valor
razonable Costo Revaluación 31211 Costos de financiación – 31212 Inversiones
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S A L C
N E U C
I R S I A V N I D O
32 320
321 322
I N D I O B S I U S V
DESCRIPCIÓN
P A M Z E A R L
N E S U A C T
DESCRIPCIÓN
Provisión Para Desval. de los Bienes de Act. Fijo
32
Inmueble, Maquinaria y
321
Equipo, Acm
3211 Inversiones inmobiliarias 3212 Terrenos Edificaciones 322 Inmuebles, maquinaria y equipo 3221 3222 Terrenos
Terrenos Edificios y otras construcciones
ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO
Edificaciones 323 324 325
Maquinarias. Equip. y otras unid. de Explotación Unidades de Transporte Muebles y Enseres Equipos Diversos
3223 Maquinarias y equipos de explotación 3224 Equipo de transporte
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N E E S U A L C C
I R S I A V N I D O
33
330 331
I N D I O B S U I S V
DESCRIPCIÓN
INMUEBLES, MAQUINARIA Y EQUIPO Inmuebles, Maquinarias y Equipos, Acm Terrenos
P A M Z E A R L
N E S U A C T
DESCRIPCIÓN
33 INMUEBLES, MAQUINARIA Y EQUIPO 331
Terrenos
3311 Terrenos 33111 Costo
Edificios y Otras Construcciones
33112 Revaluación 332
Edificaciones
3321 Edificaciones administrativas 33211 Costo de adquisición o construcción 33212 Revaluación
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S A L C
N E U C
I R S I A V N I D O
I N D I O B S U I S V
DESCRIPCIÓN
P A M Z E A R L
N E S U A C T
334
DESCRIPCIÓN
Unidades de transporte
Vehículos motorizados 3341 33411 Costo Revaluación 33412 3342 Vehículos no motorizados
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COMENTARIO CUENTA 33:
Esta cuenta en el proyecto del nuevo plan contable no ha sufrido variación, solo se han incluido mas subcu entas y divisionarias para mostrar mayor detalle de esta cuenta, se ha incluido una divisionaria especial pa ra los equipos de computo se puede ver también que se han desagregado las divisionarias para mostrar el costo y los montos revaluados de los activos, cabe mencionar que estas revaluaciones en el Plan de Cuent as actual se registraban en la cuenta 35. Estas revaluaciones se registran de acuerdo a la NIC 16 Inmueble
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S A L C
N E U C
I R S I A V N I D O
I N D I O B S U I S V
DESCRIPCIÓN
P A M Z E A R L
N E S U A C T
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34192 Revaluación 342
Patentes y propiedad industrial
3421 Patentes 34211 Costo
342
Patentes y Marcas
34212 Revaluación
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35 351
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Valorización Adicional del Inm. Maq. y Equip. Terrenos
352
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Inmuebles Maquinaria y Equip. Leyes de Prom.
36 360 3601 3602 361
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S A L C
N E U C
88
I R S I A V N I D O
881 888
I N D I O B S U I S V
DESCRIPCIÓN
P A M Z E A R L
Impuesto a la Renta Impuesto a la Renta
881
Impuesto a la Renta, Acm 89
898
Resultado del Ejercicio Resultado por Exposic. a la Inflac. del Ejerc, Acm
88 881 882
DESCRIPCIÓN
IMPUESTO A LA RENTA Impuesto a la renta – Corriente Impuesto a la renta – Diferido
Resultado del Ejercicio 891
N E S U A C T
891 891
89 891 892
DETERMINACIÓN DEL RESULTADO DEL EJERCICIO Utilidad Pérdida
COMENTARIO CUENTA 78: Esta cuenta en el proyecto del nuevo plan de cuentas ha sufrido una ligera variación en el nom bre, cambiando la palabra cargas por gastos, la divisionaria que muestra muestra el ajuste a los estados financieros ha sido eliminada.