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Description
Mind Map by WENDY BERENICE GONZALEZ JUAREZ, updated more than 1 year ago
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Created by WENDY BERENICE GONZALEZ JUAREZ
over 3 years ago
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The importance of financial information
chapter 1
- importance of financial information
- the financial information helps to
tryto reflect the realty of economics
organization
- the financial information helps to
tryto reflect the realty of economics
organization
- significant events
- 1494
- Fray Luca Pacioli laid the foundations of accounting in
a document entitled "Summa arithmetic, proportion
and proportional geometry", which considers for the
first time the concept of "double entry"
- which bases his logic on the
premise that economic
transactions have a double impact
on the financial situation of
organizations
- which bases his logic on the
premise that economic
transactions have a double impact
on the financial situation of
organizations
- Fray Luca Pacioli laid the foundations of accounting in
a document entitled "Summa arithmetic, proportion
and proportional geometry", which considers for the
first time the concept of "double entry"
- 1930
- one of the worst financial
catastrophes was generated, which
is known as the Great Depression.
- one of the worst financial
catastrophes was generated, which
is known as the Great Depression.
- 2002
- numerous financial fraud and
scandals of large US companies
caused by distorting key figures of
their financial information.
- numerous financial fraud and
scandals of large US companies
caused by distorting key figures of
their financial information.
- 1494
- types of organizations
- government
- The taxes we pay represent one of the
ways in which the government collects
its revenue and for which it has a
responsibility to provide the services
that society demands.
- The taxes we pay represent one of the
ways in which the government collects
its revenue and for which it has a
responsibility to provide the services
that society demands.
- non- profit
- Its main characteristic is that "they do not pursue profit"
- Its main characteristic is that "they do not pursue profit"
- profit
- Its objective is the provision of services or the
manufacture and / or commercialization of
merchandise to its clients, an activity that
provides them with a benefit known as utility.
- Its objective is the provision of services or the
manufacture and / or commercialization of
merchandise to its clients, an activity that
provides them with a benefit known as utility.
- government
- order of person
- persona física
- It is a single person who is
constituted as an economic
organization to achieve a goal.
- Fiscally, this form
of organization is
called a natural
person with
business activities.
- Fiscally, this form
of organization is
called a natural
person with
business activities.
- It is a single person who is
constituted as an economic
organization to achieve a goal.
- persona moral
- A company is formed when several people come
together as "co-owners" or "partners", in order to
obtain profits through the provision of a service
or the sale of a product.
- OF PEOPLE
- voice and vote count
equally, regardless of the
resources contributed
- voice and vote count
equally, regardless of the
resources contributed
- OF CAPITAL
- voice and vote based
on the resources
contributed.
- voice and vote based
on the resources
contributed.
- OF PEOPLE
- A company is formed when several people come
together as "co-owners" or "partners", in order to
obtain profits through the provision of a service
or the sale of a product.
- Sociedad Anónima
- La sociedad anónima es una entidad legal con
personalidad jurídica propia, independiente de la de sus
socios. Es una entidad que existe sólo para la ley.
- resourses
- • That there are at least two partners.
• A capital contribution in cash •
Approve the statutes or rules under
which the company will be governed. •
Elect administrators. • Decide on the
issuance and sale of the shares. •
Establish the most important
operating procedures of the company.
- • That there are at least two partners.
• A capital contribution in cash •
Approve the statutes or rules under
which the company will be governed. •
Elect administrators. • Decide on the
issuance and sale of the shares. •
Establish the most important
operating procedures of the company.
- La sociedad anónima es una entidad legal con
personalidad jurídica propia, independiente de la de sus
socios. Es una entidad que existe sólo para la ley.
- persona física
- decisions
- financial
- a business requires financing to star
operating and continue according to you
plans
- a business requires financing to star
operating and continue according to you
plans
- operation
- activities such as the product and sales of
goods of the provisions or services and
others are specific to the operation of the
business so.
- activities such as the product and sales of
goods of the provisions or services and
others are specific to the operation of the
business so.
- investment
- these decisions involve the acquisition
of new assets sych as lond, machinary,
transport, equipament, etc.
- these decisions involve the acquisition
of new assets sych as lond, machinary,
transport, equipament, etc.
- financial
- users of financial information
- internal
- CEOs Managers
Heads of
department
Employees
- CEOs Managers
Heads of
department
Employees
- external
- Financial information directed to
external users is intended to
satisfy the investment needs of
a diverse group of users.
- External users are creditors, shareholders,
financial analysts, investing public,
regulatory bodies, government authorities
- External users are creditors, shareholders,
financial analysts, investing public,
regulatory bodies, government authorities
- Financial information directed to
external users is intended to
satisfy the investment needs of
a diverse group of users.
- internal
- types of accounting
- financial
- expresses in quantitative and monetary terms
the transactions carried out by an entity, as
well as certain economic events that affect it.
- expresses in quantitative and monetary terms
the transactions carried out by an entity, as
well as certain economic events that affect it.
- tax
- It is an information system designed to comply
with the tax obligations of organizations with
respect to a specific user: the treasury.
- It is an information system designed to comply
with the tax obligations of organizations with
respect to a specific user: the treasury.
- administrative
- information at the service of the internal needs
of the administration, aimed at facilitating
administrative functions planning and control,
as well as decision making.
- information at the service of the internal needs
of the administration, aimed at facilitating
administrative functions planning and control,
as well as decision making.
- financial
- professional associations of accountants
- IFAC
- En 1977, la IFAC fue creada a nivel mundial para
sentar los lineamientos técnicos, éticos y educativos
en el ámbito internacional con la !nalidad de mejorar
la calidad de la profesión contable.
- En 1977, la IFAC fue creada a nivel mundial para
sentar los lineamientos técnicos, éticos y educativos
en el ámbito internacional con la !nalidad de mejorar
la calidad de la profesión contable.
- AIC
- Agrupa aproximadamente a 1 400 000 profesionales del continente
americano distribuidos en 23 países y pertenecientes a 33 organismos
nacionales de contadores públicos. Encabeza las corrientes de opinión y
la capacitación de los contadores públicos del continente americano
- Agrupa aproximadamente a 1 400 000 profesionales del continente
americano distribuidos en 23 países y pertenecientes a 33 organismos
nacionales de contadores públicos. Encabeza las corrientes de opinión y
la capacitación de los contadores públicos del continente americano
- IMCP
- This institution is made up of those professionals
who completed their studies and received the title of
public accountant at any of the universities
accredited by the federal government and, in some
cases, by state governments.
- This institution is made up of those professionals
who completed their studies and received the title of
public accountant at any of the universities
accredited by the federal government and, in some
cases, by state governments.
- AICPA
- este organismo tiene como propósito agrupar a los
contadores públicos certi!cados de dicho país.
- este organismo tiene como propósito agrupar a los
contadores públicos certi!cados de dicho país.
- IFAC
- Agencies responsible for establishing financial reporting standards
- IASB
- Es el responsable de la elaboración y emisión de
las normas de contabilidad !nanciera de Estados
Unidos
- Es el responsable de la elaboración y emisión de
las normas de contabilidad !nanciera de Estados
Unidos
- CINIF
- promover la investigación, el desarrollo
y la difusión de las normas de
información !nanciera.
- promover la investigación, el desarrollo
y la difusión de las normas de
información !nanciera.
- FASB
- improve and harmonize financial
reporting, mainly through
International Financial Reporting
Standards
- improve and harmonize financial
reporting, mainly through
International Financial Reporting
Standards
- IASB
- FSA
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