Las normas contables

Los Principios de Contabilidad Generalmente Aceptados por los LAS NORMAS CONTABLES son el estándar contable adoptado por la Comisión de Bolsa y Valores de los Estados Unidos (SEC, por sus).s). [1] Si bien la SEC declaró anteriormente que tiene la intención de pasar de los LAS NORMAS CONTABLES de los Estados Unidos a las Normas Internacionales de Información Financiera (NIIF), estas últimas difieren considerablemente de los LAS NORMAS CONTABLES y los progresos han sido lentos e inciertos. [2] [3] Más recientemente, la SEC ha reconocido que ya no hay un impulso para mover más empresas estadounidenses a las NIIF, por lo que los dos conjuntos de normas “seguirán coexistiendo” en el futuro previsible. [4]

 

El Financial Accounting Standards Board (FASB) publicó U.S. LAS NORMAS CONTABLES en Extensible Busines Financial Accounting Standards Board (FASB)

 

Al darse cuenta de la necesidad de reformar la APB, los líderes de la profesión contable nombraron un Grupo de Estudio sobre el Establecimiento de Principios contables (comúnmente conocido como el Comité del Trigo para su presidente Francis Wheat). Este grupo determinó que el APB debe disolverse  y se crea una nueva estructura de configuración estándar. Esta estructura está compuesta por tres organizaciones: la Financial Accounting Foundation (FAF, selecciona a los miembros del FASB, financia y supervisa sus actividades), el Financial Accounting Standards Advisory Council (FASAC) y la principal organización operativa en esta estructura el Financial Accounting Standards Board (FASB). FaSB anteriormente tenía 4 tipos principales de publicaciones:

 

Estados de Normas de Gestión Financiera – las publicaciones de establecimiento de LAS NORMAS CONTABLES más autorizadas. 168 estándar  se ha publicado antes de la nueva codificación.

 

Estados de cuenta de conceptos de gestión financiera – emitidos por primera vez en 1978. Forman parte del proyecto marco conceptual de la FASB y establecen objetivos y conceptos fundamentales que el FASB utiliza para desarrollar estándares futuros. Sin embargo, no forman parte de LOS LAS NORMAS CONTABLES. Hasta la fecha se han publicado 7 conceptos.

 

Interpretaciones: modifique o amplíe los estándares existentes. Hasta la fecha se han publicado alrededor de 50 interpretaciones.

 

Boletines técnicos o puestos de personal – directrices sobre la aplicación de normas, interpretaciones y opiniones. Por lo general, resuelve algún problema contable muy específico que no tendrá un efecto significativo y duradero.

 

En 1984, la FASB creó el Grupo de Trabajo sobre Problemas Emergentes (EITF, por sus que se ocupa de transacciones financieras nuevas e inusuales que tienen el potencial de convertirse en comunes), por ejemplo, la contabilidad de empresas basadas en Internet). Actúa más como un filtro de problemas para la FASB: el EITF se ocupa de problemas a corto plazo y rápidamente solucionables, dejando problemas más generalizados a largo plazo para el FASB.

 

Sin embargo, ahora todos los LAS NORMAS CONTABLES residen en el ASC (Codificación de Normas contables) por lo que el FASB y el EITF no emiten nuevas normas, sino actualizaciones de la Codificación. Las instrucciones Concepts siguen existiendo fuera del ASC, pero no están autorizadas.s  Reporting Language (XBRL) a partir de 2008.

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Planes de Pagos con el IRS Proveidos Por un Contador Publico en Miami

Un plan de pagos es un acuerdo con el IRS para pagar los impuestos que adeuda dentro de un plazo de tiempo ampliado. Debe solicitar un plan de pagos si cree que no podrá pagar sus impuestos en su totalidad dentro del plazo de tiempo ampliado. Si califica para un plan de pagos a corto plazo, no será responsable de un cargo administrativo. El no pagar sus impuestos cuando se vencen puede causar la presentación de un aviso de gravamen por el impuesto federal y/o una acción de embargo del IRS. Consulta con Contador Publico en Miami.

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Contadores Públicos cerca de mí en Miami

Los contadores públicos en Miami en el contexto mundial se efectúan, de manera normal, transacciones que afectan la administración de recursos escasos a todos los niveles. Surge así, la necesidad de un contador que los optimice, mediante el diseño, administración y dictamen de sistemas de información financiera, que apoyen el proceso de toma de decisiones con un enfoque global y estratégico en un ambiente de alta competencia.

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