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Shared Based Payment Reporting

In: Business and Management

Submitted By jortizlatorre
Words 507
Pages 3
Share Based Payment Reporting El Shared Based Payment Reporting (SBPR) es el producto del estándar numero 123 del Financial Accounting Standard Board (FASB), antes la opinión APB No. 25 – Accounting for Stock Issued to Employees. Este estándar busca uniformar la información que las organizaciones ofrecen a los inversionistas y personas de interés sobre sus intercambios de equity instruments para bienes y servicios, cuando esta incurre en una deuda para adquirir un bien o servicio basados en el valor del mercado de los equity instruments de la organización o establecidos por los emisores de dichos equity instruments. Igualmente, para identificar los servicios de capital humano que incurren las organizaciones en la forma de SBPR (FASB, 2012). Las razones principales para el nacimiento de este estándar estriban en la preocupación del mundo contable sobre la APB No. 25 la cual se basaba en métodos valorativos superficiales en los estados de situación. Estos no brindaban al lector números confiables sobre las transacciones económicas de la organización que afectaban el recibo y consumo de los servicios de capital humano en el intercambio de equity instruments. Igualmente, otra de las razones era la necesidad de que se mejorara los informes en cuanto a la comparabilidad, hacerlo mas simple, y que coexistiera con los estándares internacionales a través del International Financial Reporting Standard (IFRS) 2.
Special Purpose Entities Desde los anos 70, las Entidades de Especial Propósito (conocido por sus siglas en ingles, SPE) han servido a las organizaciones para mitigar el riesgo financiero, ayudar con los costos de financiamiento, eliminar gastos contributivos, y cambiar activos financieros en liquid securities. Igualmente, el FASB identifica a estas como el off-balance-sheet arrangements si estas cumplen con lo requisitos del Standard Financial Accounting Standard (SFAS) No. 140 – Accounting for Tranfers and Servicing of Financial Assets and Extinguishment of Liabilities (The CPA Journal, 2012). Si estas son capitalizadas, normalmente la gerencia y los empleados no son independientes a los de la organización matriz, las funciones administrativas son llevada a cabo por un trustee cual recibe y distribuye efectivo según lo contratado, y si mantienen activos, estas pudieran estar cumpliendo con lo anterior. Por consiguiente, la organización podría transferir ciertas actividades del negocio para beneficiarse de las ventajas indicadas al comienzo de este párrafo. Existen varios tipo de SPE. Entre estos se encuentran los Leases Synthetic cuales existen para comprar o financiar un activo para una actividad especifica. También existen los Take-or-Pay Contract los cuales un comprador acuerda pagar cierta cantidad en determinado tiempo por un producto o servicios. Otro es el Troughput Contract, igual que el anterior pero el acuerdo es por la transportación o proceso de un producto. Por ultimo el Securization, el cual los activos financieros como los prestamos hipotecarios, autos, tarjetas de créditos, entre otros son convertidos en securities.

Referencia
FASB (2012). Recuperado el 24 de septiembre de 2012 de www.fasb.org/jsp/FASB/Page/HomePage&cid=1218220071430
CPA Journal (2012). Recuperado el 24 de septiembre de 2012 de www.nysscpa.com/cpajournal/2004/704/essentials/p30.htm

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