Las variables en la negociacion

3235 palabras 13 páginas
US GAAP vs MX GAAP
# Mexico US
1 Effects in inflation in FS All financial statements are presented in constant pesos as of the latest balance sheet date The historical cost basis is required to be maintained in the financial statements. No gain or loss on monetary position is recognized Inventories are restated using the specific cost method based on independent appraisals Fixed assets may either be restated by independent appraisals or by applying the Mexican National Consumer Price Index (“NCPI”). All other nonmonetary accounts, primarily stockholders’ equity, are restated using NCPI The excess (insufficiency) in restated stockholders’ equity, included in stockholders’ equity, reflects the difference between the
…ver más…
Investments in joint ventures are generally accounted for under the equity method. 7 Investments in Debt & Marketable Equity Securities investments in held-to-maturity securities, are reported at acquisition cost. Expenses, premiums and discounts on the issue of debt financial instruments are amortized based on the effective interest method. Investments in all other marketable equity securities (other than investments in consolidated subsidiaries and equity method investments) are reported at market value, with changes in market value included in earnings. investments in debt securities and equity securities that have readily determinable fair values (other than investments in consolidated subsidiaries and equity method investments) are classified in one of three categories based on management’s intent: 1) Held-to-maturity (amortized cost), 2) Trading Securities (@ fair value), and 3) Available-for-sale securities (@ Fair value) 8 Derivative Financial Instruments requires the recognition of certain derivatives on the balance sheet as either assets or liabilities and the measurement of such instruments and the related hedged item at their fair value. Also requires that all gains and losses on derivative hedging instruments be recorded in current earnings, net of costs, expenses or revenue from the assets or liabilities whose risks are being hedged, regardless of the nature of

Documentos relacionados

  • Las variables en la negociacion
    3244 palabras | 13 páginas
  • Pre-Negociacion.
    3467 palabras | 14 páginas
  • Estructura del control interno
    2214 palabras | 9 páginas
  • Rueda de bolsa
    4450 palabras | 18 páginas
  • Caso Pr ctico Gesti n de Proyectos Quality Meat Packers Ltd 2
    1595 palabras | 7 páginas
  • OCHO IDEAS PARA NEGOCIAR CON UN CLIENTE DIFICIL
    3245 palabras | 13 páginas
  • Argumentación en contra y a favor sobre ovnis
    1712 palabras | 7 páginas
  • Historia universal
    732 palabras | 3 páginas
  • Ti vs desiciones
    5936 palabras | 24 páginas
  • Sistemas sociales
    1106 palabras | 5 páginas