Abordamos la situación actual causada por el impacto del nuevo coronavirus (‘COVID-19’ o ‘el virus’) en los estados financieros con cierres posteriores al 31 de diciembre de 2019. Se aprecian numerosas implicaciones NIIF, incluyendo:
● Activos no financieros
● Instrumentos financieros y arrendamientos
● Reconocimiento de ingresos
● Obligaciones no financieras
● Aplicación del principio de empresa en funcionamiento
● Desgloses, y
● Preparación de información financiera intermedia
Entorno
El brote de COVID-19 se ha propagado de forma muy rápida en 2020, con un número significativo de personas infectadas. Las medidas adoptadas por los gobiernos para contener el virus han afectado a la actividad económica, lo que a su vez tiene implicaciones en la información financiera.
Las medidas promulgadas para prevenir la transmisión del virus incluyen limitaciones al movimiento de personas, restricciones de vuelos y en otras formas de desplazamiento, cierre temporal de negocios y centros educativos y cancelación de eventos. Estas medidas están teniendo un impacto inmediato en sectores como el turismo, el transporte, el comercio minorista y el entretenimiento. También comienza a afectar a las cadenas de suministro y producción de bienes en todo el mundo y el descenso en la actividad económica está reduciendo los niveles de demanda de muchos bienes y servicios. Las empresas de servicios financieros, como los bancos que otorgan préstamos a las entidades, las aseguradoras que brindan protección a personas y negocios, y los fondos u otros inversores que invierten en las entidades también pueden verse afectados.
Se debe considerar cuidadosamente los impactos del COVID-19 tanto en la preparación de los estados financieros anuales como en la información intermedia. El impacto podría ser significativo para muchas empresas.
Las implicaciones para los estados financieros incluyen no sólo la valoración de activos y pasivos, sino también la revelación sobre cómo se está salvaguardando la capacidad de la entidad para continuar como un negocio en marcha y los riesgos al respecto. Las implicaciones, incluidos los efectos indirectos de una menor actividad económica, deben ser consideradas por todas las entidades, no solo aquellas en los territorios más impactados por la difusión del virus.
Activos no financieros
Deterioro bajo NIC 36 Deterioro del valor de los activos
Muchas empresas tendrán que considerar el potencial deterioro de sus activos no financieros. La NIC 36 requiere que el fondo de comercio y los activos intangibles de vida indefinida se sometan a pruebas de deterioro como mínimo una vez al año y siempre que, como para otros activos no financieros, haya un indicador de que esos activos podrían estar deteriorados. Un cese temporal de las operaciones o una disminución inmediata de la demanda o de los precios y la rentabilidad son claramente hechos que pueden indicar un deterioro. La reducción de la actividad económica y los menores ingresos es probable que afecten a prácticamente cualquier entidad y también puedan representar un indicador de deterioro.
Recomendamos considerar:
● COVID-19 y las medidas tomadas para su control pueden reducir las entradas de efectivo futuras
o aumentar los costes operativos y de otro tipo por los motivos descritos anteriormente;
● estos hechos, que incluyen, por ejemplo, una caída en el precio de las acciones de una entidad de
modo que la capitalización bursátil sea inferior al valor en libros, son un indicador de deterioro que
requiere que el fondo de comercio y los activos intangibles de vida útil indefinida se sometan a
pruebas de deterioro en momentos distintos al ciclo habitual, o que otros activos necesiten ser
analizados;
● las hipótesis y las previsiones de flujos de caja utilizados para evaluar el deterioro deben
actualizarse para reflejar el impacto potencial del COVID-19;
● los presupuestos, previsiones y otros supuestos de una fecha de prueba de deterioro anterior
que se usaron para determinar el valor recuperable de un activo deben revisarse para reflejar las
condiciones económicas en la fecha del balance, específicamente para abordar el aumento del
riesgo y la incertidumbre;
● el enfoque de flujos de efectivo esperados (múltiples escenarios ponderados por probabilidad)
puede resultar más idóneo para estimar el valor recuperable en un entorno de incertidumbre, que
la proyección de un único escenario. El impacto potencial de las medidas tomadas para controlar
la propagación del virus podría incluirse como escenarios adicionales en un enfoque de flujos de
efectivo esperados. Podría haber una serie de diferentes potenciales resultados en función de los
escenarios considerados;
● con independencia del método de determinación de valor recuperable, la tasa de descuento debería
revisarse para reflejar el impacto del virus y las medidas tomadas para controlarlo, por ejemplo, la tasa
libre de riesgo, el riesgo país y el riesgo propio del activo. En un escenario único, la tasa de descuento
debe reflejar el riesgo asociado al COVID-19. En definitiva, el riesgo y la incertidumbre deben
recogerse bien en los flujos de efectivo o en la tasa de descuento.
Cualquiera que sea el enfoque que la dirección utilice para reflejar las posibles variaciones en los flujos de efectivo futuros esperados, el resultado debe reflejar el valor presente esperado de los flujos de efectivo futuros. Cuando el método de estimación del valor recuperable se base en el valor razonable, las hipótesis a utilizar deben ser las de un participante de mercado.
Desgloses
Los desgloses requeridos por la NIC 36 son amplios. Se deberían considerar específicamente los requisitos para desglosar asunciones y sensibilidades en el contexto de las pruebas de deterioro de los fondos de comercio y de los activos intangibles de vida indefinida.
Igualmente, deben considerarse los requisitos de la NIC 1 Presentación de estados financieros para desglosar las principales fuentes de estimación de la incertidumbre, que tienen un riesgo significativo de resultar en un ajuste material a los estados financieros en un período posterior.
Inversiones en entidades asociadas y negocios conjuntos contabilizados por el método de la participación
Las participaciones en negocios conjuntos y asociadas contabilizadas según el método de la participación o puesta en equivalencia deben ser evaluados por posible deterioro de acuerdo con la NIC 28 Inversiones en asociadas y negocios conjuntos. Se debería considerar si el impacto del COVID-19 y las medidas tomadas para controlarlo constituyen un indicador de deterioro. Las inversiones en negocios conjuntos y asociadas que están dentro del alcance de la NIIF 9 Instrumentos financieros están sujetos a la guía de deterioro de esa norma.
Existencias
Podría ser necesario reducir el valor de las existencias hasta su valor neto realizable. Estos deterioros podrían deberse a una menor rotación de los inventarios, a precios más bajos de las materias primas u obsolescencia causada por niveles de venta inferiores a los esperados.
La NIC 2 Existencias requiere que los costes fijos de producción sean capitalizados considerando una capacidad de producción normal. Por consiguiente, la reducción de los niveles de producción podría afectar al volumen de costes a capitalizar.
Las entidades deben evaluar la importancia de cualquier deterioro o baja y si es necesario revelar dicha
información de acuerdo con la NIC 2.
Propiedades, planta y equipo
El virus podría implicar que propiedades, planta y equipo estuviesen infrautilizados o no utilizados durante un período o que los proyectos de inversión se suspendan. La NIC 16 Propiedades, planta y equipo requiere que la amortización continúe imputándose en la cuenta de resultados mientras un activo esté temporalmente ocioso. La NIC 23 Costes por intereses requiere que se suspenda la capitalización de intereses cuando se interrumpa el desarrollo de un activo.
Instrumentos financieros y arrendamientos
Deterioro de acuerdo con la NIIF 9 Instrumentos financieros
Cuando una entidad tenga algún instrumento financiero dentro del alcance del modelo de pérdida esperada (ECL, por sus siglas en inglés) de la NIIF 9, debería considerar el impacto del COVID-19 en dicho modelo. Los instrumentos a considerar incluyen préstamos, deudas comerciales y otras cuentas a cobrar, instrumentos de deuda no valorados a valor razonable con cambios en la cuenta de pérdidas y ganancias, activos contractuales, cuentas a cobrar por arrendamiento, garantías financieras y compromisos de préstamos.
El impacto del COVID-19 debe considerar:
● si la pérdida esperada se mide en un periodo de 12 meses o durante toda la vida del instrumento.
Si el riesgo de crédito (riesgo de impago) ha aumentado significativamente, desde el
reconocimiento inicial, la pérdida esperada se mide considerando toda la vida del instrumento en
lugar de un periodo de 12 meses (excepto para los activos sujetos al enfoque simplificado, como
cuentas por cobrar a corto plazo y activos contractuales, que siempre se miden utilizando la vida
del instrumento); y
● la estimación de la propia pérdida esperada, que incluirá todo lo siguiente:
○ el riesgo de crédito (riesgo de impago). Por ejemplo, este podría aumentar si el negocio
del deudor se ve afectado negativamente por el COVID-19;
○ el importe en riesgo si el deudor no paga (exposición al impago). Por ejemplo, los
deudores afectados por COVID-19 podrían recurrir a líneas de crédito existentes no
dispuestas, o dejar de realizar pagos, o demorarse en el pago, resultando en un importe
mayor en riesgo; y
○ la pérdida estimada como resultado del incumplimiento (pérdida si ocurre el
incumplimiento). Por ejemplo, esto puede aumentar si como resultado del COVID-19 se
produce una disminución en el valor razonable de un activo no financiero otorgado en
garantía.
Incluso cuando se espera que un deudor reembolse todas las cantidades adeudadas, pero más tarde de lo estipulado contractualmente, habrá un deterioro en el crédito si el acreedor no es compensado por la pérdida del valor del dinero en el tiempo.
La NIIF 9 requiere que las previsiones sobre condiciones económicas futuras (incluida la información
macroeconómica) sean consideradas tanto al evaluar si se ha producido un aumento significativo del riesgo de crédito como al medir las pérdidas crediticias esperadas. Las previsiones futuras podrían incluir escenarios alternativos más graves reflejando la propagación del COVID-19. Esto podría lograrse agregando uno o más escenarios adicionalmente a los escenarios existentes, modificando uno o más de los escenarios existentes (por ejemplo, para reflejar un escenario más grave y/o aumentando su ponderación) o superponiendo escenarios si el impacto del virus no estuviese siendo considerado en el modelo de la entidad.
Es posible que algunas entidades gubernamentales soliciten a la banca medidas de apoyo a los deudores afectados por el COVID-19. Esto podría ser en forma de moratorias de pago sobre préstamos existentes o reducción de comisiones y tipos de interés para nuevos préstamos.
Las entidades que brinden dicho apoyo deben considerar el impacto en sus estados financieros, incluyendo:
● si las moratorias de pago indican que los préstamos afectados han sufrido un aumento
significativo en el riesgo de crédito o de incumplimiento y, por lo tanto, deben pasar a las fases 2
ó 3 del modelo ECL; y
● si la reducción de comisiones o tipos de interés sobre nuevos préstamos indican que los
préstamos no están siendo otorgados a tasas de mercado.
Se debe considerar la necesidad de revelar el impacto del virus en el deterioro de los activos financieros. Por ejemplo, los desgloses requeridos por la NIIF 7 Instrumentos financieros: Información a revelar que podrían verse afectados incluyen cómo se ha incorporado el impacto de las previsiones sobre condiciones económicas futuras en la estimación de la pérdida crediticia esperada, detalles de cambios significativos en las hipótesis utilizadas y cambios en la ECL como consecuencia del paso de activos de la fase 1 a la fase 2.
Otros aspectos de valoración relevantes para los instrumentos financieros
Valor razonable
El valor razonable de un activo o pasivo en la fecha de presentación debe determinarse de acuerdo con las normas aplicables. Cuando el valor razonable se basa en un precio de mercado observable, se debe utilizar el precio de cotización en la fecha de presentación. El valor razonable de un activo refleja un precio hipotético de salida en la fecha de presentación. Cambios en los precios de mercado después de la fecha de presentación no se reflejan en la valoración de los activos.
La volatilidad de los precios en los mercados ha aumentado como resultado de la propagación del COVID-19.
Esto afecta a la medición del valor razonable, ya sea directamente, si el valor razonable se determina con base en los precios de mercado (por ejemplo, en el caso de acciones o instrumentos de deuda negociados en un mercado activo), o indirectamente, por ejemplo, si una técnica de valuación se basa en datos obtenidos de mercados con elevada volatilidad.
El riesgo de crédito de la contraparte y el diferencial de crédito que se utiliza para determinar el valor razonable también podrían aumentar. Sin embargo, el impacto de las acciones tomadas por los gobiernos para estimular la economía podría reducir las tasas de interés libres de riesgo.
Un cambio en la medición del valor razonable afecta a los desgloses requeridos por la NIIF 13 Valoración del valor razonable, que requiere que las entidades revelen las técnicas de valoración y los datos introducidos en la medición del valor razonable, así como la sensibilidad de la valoración a los cambios en las hipótesis. También podrían verse afectados los análisis de sensibilidad requeridos para las mediciones recurrentes del valor razonable clasificadas dentro del nivel 3 de la jerarquía del valor razonable. El número de instrumentos clasificados de nivel 3 podría aumentar.
Otros aspectos en relación con instrumentos financieros
Además de considerar el impacto del virus en las pérdidas crediticias esperadas y la medición de instrumentos financieros a valor razonable, se deberían considerar:
● el impacto de los cambios en los términos y condiciones de cualquier deuda bancaria o acuerdo de
préstamo, tal vez debido a las medidas adoptadas por el gobierno o a la renegociación de los
términos entre el acreedor y el deudor. Ambas partes deben aplicar la guía de la NIIF 9 para
determinar el impacto del cambio en los términos y condiciones, al objeto de determinar si el cambio
resulta en una baja en cuentas o en un beneficio o pérdida por modificación; y
● si la entidad continúa cumpliendo los criterios para contabilidad de cobertura. Por ejemplo, si una
transacción prevista cubierta ya no es altamente probable que ocurra, dejaría de aplicar la
contabilidad de cobertura.
Desgloses adicionales podrían ser requeridos. Por ejemplo, la NIIF 7 requiere la revelación de impagos e
incumplimientos de préstamos a pagar, de las ganancias y pérdidas derivadas de la baja o modificación, y de cualquier reclasificación de la reserva de cobertura de flujos de efectivo que resulte de flujos de efectivo futuros cubiertos que ya no se espere que sucedan.
Arrendamientos
Arrendador y arrendatario podrían renegociar los términos de un arrendamiento como resultado del COVID-19 o el arrendador podría otorgar al arrendatario una ventaja o facilidad de algún tipo en relación con los pagos del arrendamiento. En algunos casos, el arrendador podría recibir una compensación de las administraciones públicas para incentivar dichas concesiones. Tanto arrendadores como arrendatarios deberían considerar los requisitos de la NIIF 16 Arrendamientos y en función de ello, si tal ventaja debería contabilizarse como una modificación del arrendamiento y ser periodificada durante el período restante del arrendamiento. Asimismo, los arrendadores y arrendatarios deberían considerar si los incentivos recibidos de una entidad gubernamental califican como ayudas públicas.
Sociedades dependientes, asociadas, negocios conjuntos e inversiones inmobiliarias valoradas a valor razonable
Los valores razonables de las inversiones en subsidiarias, asociadas y negocios conjuntos podrían verse
afectados por la volatilidad del mercado de capitales. El punto de partida para las valoraciones de las
entidades que cotizan en bolsa son los precios de mercado en la fecha de presentación.
Las valoraciones de las inversiones inmobiliarias también podrían verse afectadas.
Se requiere que las entidades desglosen los cambios en las circunstancias que afecten al valor razonable de las entidades de inversión o las inversiones en asociadas y negocios conjuntos valorados a valor razonable de acuerdo con la NIIF 9.
Reconocimiento de ingresos
Las ventas y los ingresos que la entidad registre en el futuro pueden disminuir como resultado de la reducción de la actividad económica a consecuencia de las medidas tomadas para controlar el virus.
Sin embargo, también podría tener efecto en las asunciones tomadas por la dirección al medir los ingresos de bienes o servicios ya entregados y en particular en la medición de contraprestaciones variables. Por ejemplo, la reducción de la demanda podría conducir a un aumento de devoluciones
esperadas, descuentos adicionales en precios, reducción de descuentos por volumen, penalizaciones por retraso en la entrega o una reducción en los precios a clientes. Todo esto podría afectar la medición de la contraprestación variable.
La NIIF 15 Ingresos ordinarios procedentes de contratos con clientes requiere que la contraprestación variable se reconozca solo cuando es altamente probable que no vaya a producirse una reversión de ingresos cuando se resuelva la incertidumbre.
La entidad podría tener que reconsiderar tanto las estimaciones acerca de contraprestaciones variables como el umbral de reconocimiento.
La NIIF 15 aplica solo a aquellos contratos en los que se espera que el cliente vaya a cumplir con sus obligaciones cuando estas sean exigibles. La dirección podría optar por continuar sirviendo a un cliente, aun siendo consciente de que el cliente podría no pagar algunos o todos los bienes o servicios que se entregasen. Los ingresos se reconocen en estas circunstancias solo cuando es probable que el cliente pague el precio establecido al vencimiento aplicando cualquier descuento concedido.
La NIIF 15 requiere que la entidad revele información que permita a los usuarios comprender la naturaleza, cantidad, momento e incertidumbre de los flujos de efectivo derivados de los ingresos. Esto podría requerir, por ejemplo, información sobre cómo una entidad ha aplicado sus políticas teniendo en cuenta la incertidumbre que surge motivada por el virus, los juicios aplicados, por ejemplo, en relación con la capacidad de pago de un cliente, y las estimaciones significativas realizadas, por ejemplo, en torno a la determinación de las contraprestaciones variables.
Ayudas públicas
Los gobiernos de varios países han reaccionado al impacto del COVID-19 con una variedad de medidas,
incluyendo rebajas de impuestos y moratorias de pago y, en algunos casos, apoyo específico para algunos negocios a fin de que esos negocios puedan mantener a su vez los servicios a sus clientes. La dirección debe considerar si este tipo de ayudas cumplen con la definición de subvención oficial de la NIC 20 Contabilización de las subvenciones oficiales e información a revelar sobre ayudas públicas.
Pasivos no financieros
Provisiones
La NIC 37 Provisiones, pasivos contingentes y activos contingentes requiere que se reconozca una provisión solo cuando existe una obligación presente como resultado de un suceso pasado, es probable que la entidad tenga que desprenderse de recursos que incorporen beneficios económicos para cancelar la obligación y puede hacerse una estimación fiable del importe de la obligación. Las acciones de la dirección en relación con el virus deberían contabilizarse como una provisión solo en la medida en que exista una obligación presente para la cual la salida de beneficios económicos sea probable y pueda estimarse de manera fiable. Por ejemplo, una provisión para una reestructuración debería reconocerse solo cuando exista un plan formal detallado para dicha reestructuración y la dirección haya generado una expectativa válida en los afectados de que el plan será implementado.
La NIC 37 no permite provisiones para costes operativos futuros o costes futuros de recuperación del negocio.
Asimismo, la NIC 37 requiere que se desglose la naturaleza de la obligación y el momento esperado de la salida de los beneficios económicos.
Contratos onerosos
Los contratos onerosos son aquellos para los cuales los costes inevitables para cumplir con las obligaciones estipuladas en el contrato, exceden los beneficios económicos que se espera recibir en virtud del mismo. Los costes inevitables bajo un contrato son el menor costo neto de salida del contrato (es decir, el costo más bajo para salir o incumplir el contrato y el costo de cumplirlo). Dichos contratos pueden incluir, por ejemplo, contratos con proveedores que la entidad no pueda ahora cumplir a consecuencia de la propagación del virus. Se debe reevaluar si bajo la situación actual alguno de los contratos en vigor se ha convertido en un contrato oneroso.
Activos contingentes
Una de las medidas adoptadas para controlar la propagación del virus es exigir que algunas empresas cierren temporalmente. Una entidad podría contar con un seguro de continuidad de negocio y ser capaz de recuperar algunos o todos los costes derivados del cierre. La dirección debe considerar si las pérdidas derivadas del COVID-19 están cubiertas por sus pólizas de seguro. La indemnización de dicho seguro se reconoce cuando la recuperación es virtualmente cierta. Esto ocurre típicamente cuando la aseguradora ha aceptado que la reclamación es válida y la dirección cuenta con la certeza de que la aseguradora puede cumplir con sus obligaciones. La indemnización del seguro a menudo se reconoce más tarde que los costes que compensa.
Retribuciones a empleados y pagos basados en acciones
Debería considerarse si alguna de las asunciones e hipótesis utilizadas para valorar las retribuciones a los
empleados y los pagos basados en acciones debieran ser revisadas. Por ejemplo, la rentabilidad de los bonos de alta calidad o la tasa de interés libre de riesgo en una moneda en particular podría haber cambiado como resultado de los acontecimientos recientes, o la probabilidad de que un empleado cumpla las condiciones para la consecución de la retribución variable o los pagos basados en acciones podría haber cambiado.
La dirección debería considerar el impacto de cualquier cambio en los términos de, por ejemplo, un plan de pagos basado en acciones, para abordar los cambios en el entorno económico y la probabilidad de que se cumplan las condiciones de desempeño. En la medida en que dichos cambios sean beneficiosos para el empleado, se contabilizarán como una modificación y se reconocerá un gasto adicional. La dirección debe considerar que la cancelación de un plan de pagos basado en acciones, incluso siendo poco probable que se cumpliesen las condiciones de servicio, podría tener como resultado el reconocimiento inmediato del gasto pendiente.
Debería considerarse la existencia de una obligación legal o implícita de la entidad para con sus empleados en relación con el virus, por ejemplo, pago por enfermedad o pagos a empleados que se confinan por decisión propia, para los cuales podría generarse un pasivo.
La dirección podría estar valorando la posibilidad de reducir su plantilla como resultado de los efectos del virus. La NIC 19 Retribuciones a los empleados requiere que se reconozca un pasivo por despido solo cuando la entidad ya no puede retirar la oferta de esos beneficios o cuando el reconocimiento de los costes de dicha reestructuración cumple con las condiciones de NIC 37.
La NIIF 2 Pagos basado en acciones requiere que las entidades expliquen las modificaciones a los pagos
basados en acciones, junto con el valor razonable incremental otorgado, así como información acerca de cómo se determinó el valor razonable incremental.
La NIC 19 requiere un amplio desglose de las hipótesis utilizadas para estimar los pasivos a empleados, junto con sensibilidades y cambios en dichas hipótesis.
Impuesto sobre las ganancias
El virus podría afectar a las ganancias futuras como resultado de factores directos e indirectos (efecto sobre los clientes, proveedores, prestadores de servicios). El deterioro de los activos también podría reducir la cantidad de pasivos por impuesto diferido y/o crear diferencias temporarias deducibles adicionales. Las entidades con activos por impuesto diferido deberían reevaluar sus previsiones de ingresos y la recuperabilidad de esos activos de acuerdo con la NIC 12 Impuesto sobre las ganancias teniendo en cuenta la incertidumbre adicional que surge en relación con el virus y los pasos dados para controlarlo.
Adicionalmente, se podría considerar si el impacto del virus afecta a los planes de distribución de resultados desde las sociedades participadas y reconsiderar en su caso la necesidad de reconocer pasivos por impuestos diferidos en relación con las ganancias no distribuidas. La dirección debería desglosar cualquier juicio y estimación significativos realizados al evaluar la recuperabilidad de los activos por impuesto diferido de acuerdo con la NIC 1.
Incumplimiento de covenants
El impacto financiero del virus podría causar incumplimientos de compromisos asumidos en el contrato o que se activasen cláusulas de cambios significativos adversos. Esto podría desencadenar vencimientos anticipados e incluso la exigibilidad inmediata del repago. La dirección debería considerar si la clasificación de préstamos y otros pasivos financieros a largo plazo se podría ver afectada y, en situaciones extremas, si la entidad podría continuar aplicando el principio de empresa en funcionamiento. En particular, deberían considerarse los impactos derivados de cláusulas de incumplimiento cruzadas (cross-default clauses). Asimismo, debería evaluarse el efecto de cualquier
cambio en los términos de los préstamos como resultado de las circunstancias descritas anteriormente y tratar las exenciones (waivers) obtenidas después de la fecha de cierre como hechos no ajustables.
Hechos posteriores
La situación global es muy cambiante y está evolucionando de forma muy rápida. En este contexto, deberían considerarse los requisitos de la NIC 10 Hechos posteriores a la fecha del balance y, en particular, si los últimos acontecimientos proporcionan más información acerca de las circunstancias que existían a la fecha de cierre. Los hechos que proporcionen más información sobre la propagación del virus y los costes relacionados podrían constituir hechos ajustables. Hechos, como el anuncio o aprobación de nuevas medidas para contener el virus o decisiones adoptadas por la dirección probablemente serían no ajustables. Se requiere un desglose claro y objetivo de los eventos que no impliquen ajuste cuando estos sean relevantes para los estados financieros en su conjunto.
Principio de empresa en funcionamiento
Las posibles implicaciones del COVID-19 y las medidas tomadas para controlarlo deberían considerarse al evaluar la capacidad de la entidad para continuar como empresa en funcionamiento. Una entidad pierde dicha condición si la dirección tiene la intención de liquidarla o dejar de operar el negocio, o no tiene ninguna otra alternativa realista de proceder. La dirección debería considerar el impacto de las medidas tomadas por el gobierno y la banca en su evaluación de la aplicación del principio de empresa en funcionamiento. Es relevante recordar que los hechos posteriores a la fecha de cierre que indiquen que una entidad ha dejado de operar bajo el principio de empresa en funcionamiento constituirán siempre hechos ajustables.
Podrían darse efectos financieros individualmente significativos como consecuencia del virus, como ajustes por deterioro o modificaciones de valor. Aparte de los requisitos de desglose de cada estándar, la NIC 1 indica que una entidad revele de forma separada en el estado de resultados o en las notas de los estados financieros partidas importantes de ingresos o gastos. También podrían desglosarse partidas individuales adicionales o subtotales en el estado de resultados cuando sea necesario para la comprensión de las operaciones. La dirección debería considerar los requisitos específicos de la NIC 1 si revela subtotales adicionales. Por último, la NIC 1 también requiere que si existe información relevante para la comprensión de los estados financieros cuyo desglose no haya sido requerido por otras normas, también sea revelada.
Riesgos financieros
Las entidades deberán revelar cualquier cambio en sus riesgos financieros, como el riesgo de crédito, el riesgo de liquidez, el riesgo de tipo de cambio y otros riesgos de precios, o en sus objetivos, políticas y procesos para gestionar y mitigar esos riesgos.
En particular, podrían ser necesarias revelaciones adicionales sobre el riesgo de liquidez cuando el virus haya afectado a los niveles normales de entrada de flujos de efectivo o a su capacidad para acceder al efectivo de otras maneras como, por ejemplo, a través de operaciones de factoring de cuentas por cobrar o mediante acuerdos de financiación de proveedores.
Desgloses de información fuera de los estados financieros
Los usuarios de los estados financieros y otras partes interesadas quieren conocer el impacto del virus y las medidas tomadas para contener su propagación. Algunas de estas necesidades de información podrían satisfacerse de manera más apropiada mediante información fuera de los estados financieros tales como folletos continuados o hechos relevantes. La dirección podría considerar actualizar su análisis de los principales riesgos e incertidumbres. Asimismo, los requisitos de divulgación conforme a la normativa local específica, por ejemplo, aquellos emitidos por un regulador del mercado de valores, también deben ser considerados.
Estados financieros intermedios
Los aspectos destacados en las secciones anteriores son igualmente aplicables a la preparación de información financiera intermedia. En términos generales, no hay excepciones al reconocimiento o medición para la presentación de la información intermedia, aunque sí debería considerarse si el impacto del virus podría ser relevante a efectos de calcular la tasa impositiva efectiva esperada. La NIC 34 Información financiera intermedia contempla que podría haber un mayor uso de estimaciones en los estados financieros intermedios, pero requiere no obstante que la información sea fiable y que se divulgue toda la información que resulte relevante.
La información financiera intermedia habitualmente actualiza la información de los estados financieros anuales. Sin embargo, la NIC 34 requiere la inclusión de explicaciones sobre hechos y transacciones que sean significativos para comprender los cambios en la posición financiera y el desempeño de la entidad desde el último período anual presentado. Esto implica que se debe divulgar información adicional para reflejar el impacto financiero del virus y las medidas tomadas para contenerlo. Este desglose debe ser específico de la entidad y debe reflejar las circunstancias de cada entidad.
Cuando sea relevante, las revelaciones requeridas por el párrafo 15B de la NIC 34 deben incluirse, junto con:
● impactos en resultados, balance de situación, flujos de efectivo y medidas tomadas para contener la
propagación del virus;
● estimaciones relevantes que no eran requeridas previamente, como por ejemplo las relacionadas con el modelo de pérdidas crediticias esperadas;
● actualización de los desgloses de estimaciones significativas; y
● hechos posteriores.
Escrito por: Tony Debell y Vikash Kalidas, PwC Reino Unido
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Sistemas de ajuste: esencial para el funcionamiento suave y efectivo de las dispositivos.
En el entorno de la ciencia avanzada, donde la eficiencia y la fiabilidad del aparato son de alta relevancia, los aparatos de balanceo juegan un función fundamental. Estos sistemas específicos están diseñados para calibrar y estabilizar partes dinámicas, ya sea en dispositivos de fábrica, transportes de desplazamiento o incluso en electrodomésticos caseros.
Para los profesionales en soporte de sistemas y los profesionales, trabajar con equipos de equilibrado es crucial para asegurar el operación estable y estable de cualquier mecanismo dinámico. Gracias a estas opciones tecnológicas modernas, es posible minimizar sustancialmente las movimientos, el ruido y la esfuerzo sobre los sujeciones, mejorando la duración de partes caros.
Asimismo relevante es el papel que juegan los dispositivos de balanceo en la asistencia al usuario. El asistencia profesional y el reparación constante utilizando estos sistemas permiten proporcionar asistencias de alta nivel, aumentando la agrado de los clientes.
Para los propietarios de emprendimientos, la aporte en equipos de balanceo y dispositivos puede ser clave para optimizar la eficiencia y eficiencia de sus dispositivos. Esto es especialmente trascendental para los dueños de negocios que administran medianas y medianas organizaciones, donde cada detalle importa.
Por otro lado, los sistemas de balanceo tienen una amplia utilización en el campo de la prevención y el control de nivel. Habilitan localizar probables errores, impidiendo arreglos costosas y problemas a los sistemas. Más aún, los datos generados de estos aparatos pueden aplicarse para perfeccionar métodos y potenciar la exposición en buscadores de consulta.
Las campos de uso de los sistemas de calibración incluyen variadas industrias, desde la producción de transporte personal hasta el seguimiento ecológico. No importa si se habla de importantes manufacturas de fábrica o modestos locales de uso personal, los sistemas de balanceo son indispensables para promover un funcionamiento productivo y sin riesgo de paradas.
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