Las normas cubanas de información financiera en el proceso inversionista cubano
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2017-10-23
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Quintero Silverio, Dagmara
Díaz Montes, Annisel
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Desde tiempos remotos el ser humano ha tenido la necesidad de tomar decisiones que guardan relación con su economía, es por eso que la contabilidad ha estado presente en la vida humana casi desde sus inicios. Tiene entre sus principales funciones: registrar, controlar y analizar los hechos económicos de un negocio determinado, de forma tal que permita conocer si este es rentable y ventajoso. Un proyecto de inversión responde a la necesidad de individuos o empresas para aumentar las ventas, por lo cual requiere de un análisis de la información necesaria y referente a la inversión, así como los pros y los contras que permitirán la toma de decisiones. Actualmente existen disímiles herramientas que posibilitan la evaluación de proyectos, las cuales reducen y prevén posibles pérdidas durante el ejercicio, ayudan a reconocer ventajas y desventajas del mismo y establecer si estos serán rentables o no. Con el fin de cumplir con las premisas anteriores en Cuba se establece el Decreto Ley 327/2014, Reglamento del proceso inversionista, suministrando de esta forma una metodología a seguir para la evaluación y presentación de proyectos de inversión. En el mismo se exige que durante todo el proceso se cumplan debidamente las Normas Cubanas de Información Financiera (NCIF), con el objetivo de potenciar el control, la veracidad, confiabilidad y exposición de toda la información contable que se genera en dicho proceso. Es por ello que el presente trabajo tiene como objetivo fundamental, sistematizar conceptos elementales definidos en la NCIF que tendrá que tomarse en cuenta en el proceso inversionista.
Since ancient times the human being has had the need to make decisions that are related to their economy that is why accounting has been present in human life almost since its inception. It has among its main functions: to register, to control and to analyze the economic facts of a determined business, in such a way that allows to know if this one is profitable and advantageous. An investment project responds to the need of individuals or companies to increase sales, so it requires an analysis of the necessary information and investment, as well as the pros and cons that will allow decision making. Currently there are different tools that allow the evaluation of projects, which reduce and anticipate possible losses during the year, help to recognize advantages and disadvantages of the same and establish whether these will be profitable or not. In order to comply with the previous premises in Cuba, Decree Law 327/2014, Regulation of the investment process is established, thus providing a methodology to be followed for the evaluation and presentation of investment projects. It requires that throughout the process, the Cuban Financial Reporting Standards (NCIF) should be duly complied with, in order to enhance the control, veracity, reliability and exposure of all the accounting information generated in said process. This is why the main objective of this paper is to systematize elementary concepts defined in the NCIF that will have to be taken into account in the investment process.
Since ancient times the human being has had the need to make decisions that are related to their economy that is why accounting has been present in human life almost since its inception. It has among its main functions: to register, to control and to analyze the economic facts of a determined business, in such a way that allows to know if this one is profitable and advantageous. An investment project responds to the need of individuals or companies to increase sales, so it requires an analysis of the necessary information and investment, as well as the pros and cons that will allow decision making. Currently there are different tools that allow the evaluation of projects, which reduce and anticipate possible losses during the year, help to recognize advantages and disadvantages of the same and establish whether these will be profitable or not. In order to comply with the previous premises in Cuba, Decree Law 327/2014, Regulation of the investment process is established, thus providing a methodology to be followed for the evaluation and presentation of investment projects. It requires that throughout the process, the Cuban Financial Reporting Standards (NCIF) should be duly complied with, in order to enhance the control, veracity, reliability and exposure of all the accounting information generated in said process. This is why the main objective of this paper is to systematize elementary concepts defined in the NCIF that will have to be taken into account in the investment process.
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Contabilidad, Inversiones, Información Contable, Decisiones, Normativa