El Otro Resultado Integral en los Estados Financieros de propósito general de las empresas colombianas no cotizadas y su impacto en el resultado neto del periodo

Lorena Vásquez Arango

doi:10.17533/udea.rc.n82a04

Autores/as

Lorena Vásquez Arango Universidad de Antioquia https://orcid.org/0000-0002-3561-3355

DOI:

https://doi.org/10.17533/udea.rc.n82a04

Palabras clave:

otro resultado integral, presentación de estados financieros, PYMES, NIIF Plenas

Resumen

El propósito de este artículo es caracterizar la presentación de los rubros que componen el otro resultado integral —ORI— presentado por las empresas colombianas no cotizadas, fundamentado en los requerimientos dados por la Norma Internacional de Contabilidad 1 (NIC 1: Presentación de Estados Financieros) y los lineamientos de la Superintendencia de Sociedades; y, adicionalmente, evaluar su impacto en el resultado del periodo. Para dar cumplimiento al objetivo de la investigación, se utilizó una muestra de las empresas colombianas para el periodo 2016 a 2019, teniendo como resultado un total de 1977 observaciones de empresas que reportan bajo NIIF Plenas y 4960 observaciones de empresas que reportan bajo NIIF para PYMES. Partiendo de un análisis univariado de las cuentas que componen el ORI y de los requerimientos que deben cumplir las empresas colombianas, se tiene que los rubros que más se presentan son: revaluación de los activos fijos, diferencias en cambio por conversión y los resultados de las mediciones de beneficios a empleados. Así mismo, se evidencia que el impacto en el caso de NIIF Plenas y NIIF Pymes del ORI en el resultado neto es positivo.

|Resumen

= 677 veces | HTML

= 0 veces| | PDF

= 1305 veces|

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Bamber, L. S., Jiang, J., Petroni, K. R., & Wang, I. Y. (2010). Comprehensive income: Who’s afraid of performance reporting? Accounting Review, 85(1), 97–126. https://doi.org/10.2308/accr.2010.85.1.97

Banks, L., Hodgson, A., & Russell, M. (2018). The location of comprehensive income reporting – does it pass the financial analyst revision test? Accounting Research Journal, 31(4), 531–550. https://doi.org/10.1108/ARJ-04-2017-0075

Bao, M. X., Billett, M. T., Smith, D. B., & Unlu, E. (2020). Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt? Contemporary Accounting Research, 37(1), 457–484. https://doi.org/10.1111/1911-3846.12548

Bhamornsiri, S., & Wiggins, C. (2001). Comprehensive income disclosures. The CPA Journal, 71(10), 54–57. Retrieved from http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0123-14722013000300005&lang=es

Black, D. E. (2016). Other comprehensive income: A review and directions for future research. Accounting and Finance, 56(1), 9–45. https://doi.org/10.1111/acfi.12186

Cao, Y. (2022). Bank earnings management and performance reporting of comprehensive income. Journal of Accounting and Public Policy, 106996. https://doi.org/10.1016/j.jaccpubpol.2022.106996

Cordazzo, M. (2008). The Impact of IFRS on Accounting Practices: Evidence from Italian Listed Companies. In Séminaire DEMA/ERM. Retrieved from https://www.researchgate.net/publication/228301638_The_Impact_of_IFRS_on_Accounting_Practices_Evidence_from_Italian_Listed_Companies

Eaton, T. V., Easterday, K. E., & Rhodes, M. R. (2013). The Presentation of Other Comprehensive Income - ProQuest. The CPA Journal, 83(3), 32–35. Retrieved from https://search.proquest.com/docview/1319818337?pq-origsite=gscholar

FASB. (1997). Statement of Financial Accounting Standards No . 130.

Graham, R. C., & Lin, K. C. (2018). The influence of other comprehensive income on discretionary expenditures. Journal of Business Finance and Accounting, 45(1–2), 72–91. https://doi.org/10.1111/jbfa.12284

Hirst, D. E., & Hopkins, P. E. (1998). Comprehensive Income Reporting and Analysts’ Valuation Judgments. Journal of Accounting Research, 36, 47–75. https://doi.org/10.2307/2491306

Hochreutener, Y. (2018). A Concept on Presenting Items in Profit or Loss or Other Comprehensive Income: A Theoretical and Empirical Study. Retrieved from https://www.e-helvetica.nb.admin.ch/api/download/urn%3Anbn%3Ach%3Abel-1227962%3ADis4778.pdf/Dis4778.pdf

Huang, H. W., Lin, S., & Raghunandan, K. (2016). The volatility of other comprehensive income and audit fees. Accounting Horizons, 30(2), 195–210. https://doi.org/10.2308/acch-51357

IASB. (2009). NIC 1 Presentación de Estados Financieros. Retrieved from http://www.aplicaciones-mcit.gov.co/adjuntos/niif/8%20ES_RedBV2016_IAS01_PartA.pdf

Jahamani, Y., Choi, H. Y., Park, Y., & Wu, G. J. (2017). The value relevance of Other Comprehensive Income (OCI). 9(1), 1–11. https://doi.org/10.5176/978-981-08-8957-9_af-081

Jara Sarrúa, L. A., & Abarca Serrano, A. C. (2009). Primera aplicación en Chile del Estado de Resultados Integrales. Una aproximación a sus principales componentes y características. Capic Review, 7, 13–22. Retriueved from https://www.researchgate.net/publication/277273785_Primera_aplicacion_en_Chile_del_estados_de_resultados_integrales_Una_aproximacion_a_sus_principales_componentes_y_caracteristicas

Jones, D. A., & Smith, K. J. (2011). Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. Accounting Review, 86(6), 2047–2073. https://doi.org/10.2308/accr-10133

Kusuma, M. (2021). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 2443–2687. https://doi.org/10.26905/jkdp.v25i4.6132

Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205. https://doi.org/10.5430/ijfr.v12n3p205

Lin, S., Martinez, D., Wang, C., & Yang, Y. W. (2018). Is other comprehensive income reported in the income statement more value relevant? The role of financial statement presentation. Journal of Accounting, Auditing and Finance, 33(4), 624–646. https://doi.org/10.1177/0148558X16670779

Lin, W., & Rong, M. (2012). Impacts of other comprehensive income disclosure on earnings management. Nankai Business Review International, 3(1), 93–101. https://doi.org/10.1108/20408741211201944

Lucchese, M., Di Carlo, F., & Incollingo, A. (2020). Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries. Corporate Ownership and Control, 17(3), 187–197. https://doi.org/10.22495/cocv17i3art15

Maines, L. A., & McDaniel, L. S. (2000). Effects of comprehensive-income characteristics on nonprofessional investors’ judgments: The role of financial-statement presentation format. Accounting Review, 75(2), 179–207. https://doi.org/10.2308/accr.2000.75.2.179

Marchini, P. L., & D’Este, C. (2015). Comprehensive Income and Financial Performance Ratios: Which Potential Effects on RoE and on Firm’s Performance Evaluation? Procedia Economics and Finance, 32(January 2009), 1724–1739. https://doi.org/10.1016/s2212-5671(15)01478-1

Ministerio de Hacienda. (2013). Decreto 3022 2013 (p. 230). p. 230. Retrieved from https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1005458&downloadname=dec3022_13.pdf

Park, H. J. (2018). Market reaction to other comprehensive income. Sustainability (Switzerland), 10(6). https://doi.org/10.3390/su10061837

Percy, V. O. (2013). Presentación y análisis del estado de resultados integrales en empresas peruanas que adoptaron normas IFRS. Quipukamayoc, 21(39), 87–97. https://doi.org/10.15381/quipu.v21i39.6290

Rojo Ramírez, A. A., & Caba Pérez, M. C. (2003). La NIC 1 del IASB, estados financieros. Partida Doble, (142), 6–23. Retrieved from https://www.academia.edu/2157551/La_NIC_1_del_IASB_estados_financieros

Sabsombat, N. (2019). The Relationship between Other Comprehensive Income and Earnings Management: Evidence from the Stock Exchange of Thailand. Asian Administration and Management Review, 2(1), 162–176. Retrieves from https://ssrn.com/abstract=3368411

Sousa-Fernández, F., & Carro Arana, M. M. (2009). Impacto del comprehensive income frente al net income en la estabilidad del beneficio del BSCH y BBVA según US GAAP (1998-2007). Universia Business Review, 21, 118–133. Retrieved from http://www.redalyc.org/articulo.oa?id=43311141007

Veltri, S., & Ferraro, O. (2018). Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. Journal of International Accounting, Auditing and Taxation, 30, 18–31. https://doi.org/10.1016/j.intaccaudtax.2017.12.006

Wang, Y., Shan, Y. G., He, Z., & Zhao, C. (2021). Other comprehensive income, corporate governance, and firm performance in China. Managerial and Decision Economics, 43(1), 262–271. https://doi.org/10.1002/mde.3382

Zoubi, T. A., Salama, F., Hossain, M., & Alkafaji, Y. A. (2016). The value relevance of components of other comprehensive income when net income is disaggregated. Review of Pacific Basin Financial Markets and Policies, 19(4). https://doi.org/10.1142/S0219091516500272