Estudio comparado entre la normativa contable internacional y la normativa contable española en relación con el estado de resultados para las Pymes

Abstract

ABSTRACT: In the present paper we carry out a revision, on a theoretical level, of the principal aspects that have a major influence in the international accounting harmonization process and which are the principal differences in the income statement in the different Spanish general accounting plans and the differences between the income statement in the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) and in the General Spanish Accounting Plan 2007 for SMEs. During of the development of the paper we have analyzed the international accounting regulation and the pgc in relation to the SMEs that we think that they are fundamental in all the countries. We consider a first stage in which the directives were issued and the national regulations adapted to them. In Order to analyzing the different changes that have taken place the income statement along the history from the General Accounting Plan (GAP) from 1973 to 2007 in Spain. With the approval of the GAP Spain embarked upon the modern-day trend of accounting standardization. Summarizing in relation to the income statement we could have observed that there exist significant differences between both regulations being the most important is that in the IFRS for SMEs an entity either a single statement of comprehensive income for the reporting period displaying all items of income and expense recognized during the period including those items recognized in determining profit or loss (which is a subtotal in the statement of comprehensive income) and items of other comprehensive income, or a separate income statement and a separate statement of comprehensive income. If an entity chooses to present both an income statement and a statement of comprehensive income, the statement of comprehensive income begins with profit or loss and then displays the items of other comprehensive income and in the General Spanish Accounting Plan 2007 for SMEs in a single income statement where the expenses are aggregated in the statement of comprehensive income according to their nature. By the IFRS for SMEs an entity shall present an analysis of expenses using classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant.