{"id":3205,"date":"2024-09-03T13:34:29","date_gmt":"2024-09-03T19:34:29","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3205"},"modified":"2024-09-03T13:34:32","modified_gmt":"2024-09-03T19:34:32","slug":"postulado-basico-devengacion-contable","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/postulado-basico-devengacion-contable\/","title":{"rendered":"Basic Postulate: Accounting Accrual"},"content":{"rendered":"<p>The basic postulate of <strong>Accounting Accrual<\/strong> It is one of the fundamental principles of accounting, established by the Financial Reporting Standards (NIF) in Mexico.<\/p>\n\n\n\n<p>&nbsp;This postulate establishes that transactions and economic events must be recognized at the time they occur, regardless of when the associated collections or payments are made.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Practical example<\/h2>\n\n\n\n<p><strong>Case study statement<\/strong><\/p>\n\n\n\n<p>\u00abServicios Tecnol\u00f3gicos SA de CV\u00bb is a company that offers software development services.<\/p>\n\n\n\n<p>Let&#039;s see how the accrual principle of accounting applies in the following situation during the month of December 2023.<\/p>\n\n\n\n<p><strong>Earned but Uncollected Income<\/strong><\/p>\n\n\n\n<p><strong>Made:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On December 15, 2023, the company completes a software project for a client and issues an invoice for <strong>$100,000 MXN<\/strong>The client agreed to pay within 30 days, that is, on January 15, 2024.<\/li>\n<\/ul>\n\n\n\n<p><strong>Accounting Record:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Date of registration:<\/strong> December 15, 2023.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Bill<\/strong><\/td><td><strong>Must (MXN)<\/strong><\/td><td><strong>Credit (MXN)<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Clients (Current Assets)<\/td><td>$100,000<\/td><td><\/td><\/tr><tr><td>Service Revenue (Income)<\/td><td><\/td><td>$100,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Explanation:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Customers:<\/strong> The right to receive payment in the future is recorded.<\/li>\n\n\n\n<li><strong>Service Revenue:<\/strong> Revenue is recognized in December 2023, which is when the service was completed and delivered, even if cash is received later.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>As we can see, income is recognized when the service was provided, regardless of when the company collects payment for it, which could be in a different month or even in another future fiscal year.<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>El postulado b\u00e1sico de Devengaci\u00f3n Contable es uno de los principios fundamentales de la contabilidad, establecido por las Normas de Informaci\u00f3n Financiera (NIF) en M\u00e9xico. &nbsp;Este postulado establece que las transacciones y eventos econ\u00f3micos deben reconocerse en el momento en que ocurren, independientemente de cu\u00e1ndo se realicen los cobros o pagos asociados. Ejemplo pr\u00e1ctico Planteamiento [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Postulado b\u00e1sico: Devengaci\u00f3n contable - TAX ID<\/title>\n<meta name=\"description\" content=\"Establece que las transacciones y eventos econ\u00f3micos deben reconocerse en el momento en que ocurren, independientemente de cu\u00e1ndo se realicen\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/postulado-basico-devengacion-contable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Postulado b\u00e1sico: Devengaci\u00f3n contable - TAX ID\" \/>\n<meta property=\"og:description\" content=\"Establece que las transacciones y eventos econ\u00f3micos deben reconocerse en el momento en que ocurren, independientemente de cu\u00e1ndo se realicen\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/postulado-basico-devengacion-contable\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-03T19:34:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-03T19:34:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/Colorful-Shuttlecock-Image-Badminton-Club-Logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/\"},\"author\":{\"name\":\"Hector Galicia\",\"@id\":\"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89\"},\"headline\":\"Postulado b\u00e1sico: Devengaci\u00f3n contable\",\"datePublished\":\"2024-09-03T19:34:29+00:00\",\"dateModified\":\"2024-09-03T19:34:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/\"},\"wordCount\":245,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/Colorful-Shuttlecock-Image-Badminton-Club-Logo.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/\",\"url\":\"https:\/\/taxid.mx\/postulado-basico-devengacion-contable\/\",\"name\":\"Postulado b\u00e1sico: Devengaci\u00f3n contable - 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