Efectos de las Normas Internacionales de Información Financiera en los registros contables del arrendatario

Leasing is an important source of finance to Business. This paper establishes principles that lessees shall apply to report relevant and representationally faithful information to users of financial statements about the amounts, timing and uncertainty of the cash flows arising from leases. Under IAS 17 and FASB 13 leases lessees are required to classify leases as finance leases or operating leases. The existing accounting model for leases has been criticized for failing to meet the needs of users of financial statements. The existence of two very different accounting models for leases (the finance lease model and the operating lease model) means that similar transactions can be accounted for very differently. This reduces comparability for users. FASB undertake a Project to reconsider the leasing standards, preferably as a Joint Project with the IASB. When the boards added lease accounting to their agendas, they agreed that the project would consider both lessee accounting and lessor accounting.Este trabajo ha obtenido el Accésit Premio Estudios Financieros 2011 en la modalidad de CONTABILIDAD Y ADMINISTRACIÓN DE EMPRESAS. El arrendamiento es una importante fuente de financiación para las empresas. Por tanto, resulta crucial que los registros contables de los arrendamientos proporcionen a los destinatarios de los estados financieros información fiable y comparable, pero además, imprescindible, necesaria y comprensible de las operaciones de arrendamiento de una empresa. Se cuestiona el modelo contable propuesto por las normas NIC 17 y FASB 13. La existencia de dos modelos contables para los arrendamientos (financiero y operativo) significa que transacciones similares tienen registros contables diferentes y, en consecuencia, las cuentas anuales no son comparables. FASB decide acometer junto con IASB un proyecto de norma internacional de contabilidad para mejorar los registros contables de los arrendamientos, tanto para el arrendador como para el arrendatario

Efecto de las normas internacionales de información financiera en las operaciones de arrendamiento financiero

El arrendamiento es una importante fuente de financiación para las empresas. Por tanto, resulta crucial que sus registros contables proporcione a los destinatarios de los estados financieros información fiable y comparable, pero además, imprescindible, necesaria y comprensible de las operaciones de arrendamiento de una empresa. Se cuestiona el modelo contable propuesto por NIC 17 y FASB 13. La existencia de dos modelos contables para los arrendamientos (financiero y operativo) significa que transacciones similares tienen registros contables diferentes y, en consecuencia, las cuentas anuales no son comparables. En la tesis examinamos cómo mejorar los registros contables de los arrendatarios y arrendadores. Además IASB y FASB tienen un proyecto de NIIF con el mismo objetivo

Contabilidad de sociedades

Es un manual para la asignatura Contabilidad de Sociedades del Grado de Contabilidad y Finanzas, código 169210904. La Primera Edición tiene el registro: 2019/26795 que se puede dar de baja. Se adjunta PDF de la Edición Actualizada, 14 septiembre 2021.Se analiza la normativa legal fundamental que regula la actividad mercantil de las sociedades recogida en el Código de Comercio, Código Civil, Código de Contabilidad Financiera y de Sociedades y legislación complementaria. Se utilizan los preceptos legales para formular los registros contables: seleccionar las cuentas, calcular las valoraciones de las partidas de los asientos de constitución; ampliaciones, reducciones y acciones propias del capital social; aplicación del resultado; disolución, liquidación y transformación de sociedades y combinaciones de negocios. Se presenta la información de los registros contables de las operaciones societarias en el balance, cuenta de pérdidas y ganancias, estado de cambios en el patrimonio neto, y se selecciona la información relevante a incluir en la memoria

Educational case study: evaluation of guaranteed service on low earth orbit satellite networks

There are some important traffic concepts that are more easily understood when dealing with circuit switched networks than with packet switched ones. One of them is the impact on the overall network behavior of flexible routing of communication requests oblivious to the route length as will probably occur in the new low earth orbit satellite networks that are been deployed nowadays. It is expected that these satellites will be able to use lasers to forward traffic among them, so we are going to explore an academic problem where a guaranteed service with previous allocation negotiation takes place in them. In this paper we present an educational case study designed in such a scenario where students should study the service availability for different configurations as offered traffic increases. Moreover, we have enhanced our simulation tool in order to focus on different blocking probabilities, allowing the aggregation of sample values of traffics with the same blocking probability toward a common mean value estimator. We show results and will be commenting upon the experience as it has been deployed on the current academic year.Agencia Estatal de Investigación | Ref. PID2020-113240RB-I00Xunta de Galici

Asteroseismic analysis of the CoRoT δ Scuti star HD 174936

We present an analysis of the δ-Scuti star HD 174936 (ID 7613) observed by CoRoT during the first short run SRc01 (27 days). A total number of 422 frequencies were extracted from the light curve using standard prewhitening techniques. This number of frequencies was obtained by considering a spectral significance limit of sig = 10 using the software package SigSpec. Our analysis of the oscillation frequency spectrum reveals a spacing periodicity around 52 μHz. Although modes considered here are not in the asymptotic regime, a comparison with stellar models confirms that this signature may stem from a quasi-periodic pattern similar to the so-called large separation in solar-like stars

Forecasting of poor visibility episodes in the vicinity of Tenerife Norte Airport

Aviation safety is a priority that may be compromised by adverse weather conditions. This is the case for poor visibility in the vicinity of airports, which can pose a risk during takeoff and landing. For airports that are prone to fog because of their location, an accurate forecast of poor-visibility episodes is vital. However, the forecasting of low clouds is still a challenge in numerical weather prediction, especially when an airport is near complex terrain for which the use of non-hydrostatic mesoscale models is mandatory. All these factors are present at Tenerife Norte Airport, which is commonly affected by poor visibility from low clouds related to persistent trade winds and moist flows from the Atlantic Ocean. In this paper, several methods for estimating visibility based on mesoscale model outputs are tested. Use of the HARMONIE-AROME model is encouraged because of its excellent performance in the detection of poor-visibility episodes (False Alarm Ratio = 0.34–0.38; Frequency Of Misses = 0.22–0.38, depending on the model version and method used). In addition, the use of satellite application facilities is proposed for the nowcasting of low clouds affecting the airport area. Specifically, we used products that estimate cloud type, cloud top altitude, and integrated water vapor content in the boundary layer. Finally, an application is presented for the monitoring of weather conditions in real time to estimate poor-visibility risk.This work was supported by the Aeronautics Annual Plan 2018 of AEMET

Mejora de la predicción de la visibilidad en el aeropuerto de Tenerife Norte (GCXO)

Presentación realizada en el Foro de Usuarios Aeronáuticos, celebrado el 27 de febrero de 2019 en los Servicios Centrales de AEMET en Madrid