{"id":3352,"date":"2024-09-09T16:10:22","date_gmt":"2024-09-09T22:10:22","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3352"},"modified":"2024-09-09T17:26:41","modified_gmt":"2024-09-09T23:26:41","slug":"nif-c-7-inversiones-en-asociadas-negocios-conjuntos-y-otras-inversiones-permanentes","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/nif-c-7-inversiones-en-asociadas-negocios-conjuntos-y-otras-inversiones-permanentes\/","title":{"rendered":"NIF C-7: Investments in Associates, Joint Ventures and Other Permanent Investments"},"content":{"rendered":"<p>The <strong>Financial Reporting Standard C-7<\/strong> focuses on the accounting treatment of investments in associates, joint ventures and other permanent investments.<\/p>\n\n\n\n<p>The key points of this standard are detailed below:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Definitions and Scope:<\/h3>\n\n\n\n<p>The main definitions in this NIF are the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Associates:<\/strong> These are entities in which the investor has significant influence, but not control, over their financial and operating policies. Significant influence is presumed if the investor owns 101% or more of the share capital in a listed company, or 251% or more in a non-listed company.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Joint Ventures:<\/strong> These refer to arrangements in which two or more parties have joint control over an entity or economic activity. These can be classified as joint operations or joint entities.<\/li>\n\n\n\n<li><\/li>\n\n\n\n<li><strong>Other Permanent Investments:<\/strong> They include investments in entities in which the investor has a significant interest but not sufficient to exercise significant influence or control.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Valuation Method:<\/h3>\n\n\n\n<p>The valuation of the investment should be assessed with the following options depending on the level of participation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Participation Method:<\/strong> For investments in associates and joint ventures, the equity method is used. Under this method, the investment is initially recognized at cost and adjusted by the investor&#039;s share of the profits or losses of the associate or joint venture.<\/li>\n\n\n\n<li><\/li>\n\n\n\n<li><strong>Cost Method:<\/strong> For other permanent investments, if significant influence is not exerted, the investment is carried at cost. It is not adjusted for changes in the financial position of the invested entity, unless there is evidence of an impairment loss.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Presentation and Disclosure:<\/h3>\n\n\n\n<p>Investments in associates and joint ventures are presented under the heading \u201cInvestments in associates and joint ventures\u201d.<\/p>\n\n\n\n<p>Other permanent investments are presented under the heading &quot;Permanent Investments&quot;.<\/p>\n\n\n\n<p>Details should be disclosed regarding the nature of the investments, the percentage of ownership, the valuation method used, and any impairment adjustments if applicable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Impairment Adjustments:<\/h3>\n\n\n\n<p>Periodic tests should be performed to check the value of investments for impairment. If the recoverable value of the investment is determined to be less than its carrying amount, an impairment loss should be recorded.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Changes in Participation:<\/h3>\n\n\n\n<p>Any change in ownership that affects control or significant influence must be adjusted in the financial statements. Changes are recognized when they occur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Practical case of the Application of NIF C-7<\/h3>\n\n\n\n<p>The company \u201cABC SA\u201d acquires 30% of the shares of \u201cXYZ SA\u201d, which is not listed on the stock exchange, for an amount of $1,000,000. Since ABC SA owns more than 25% of the shares of XYZ SA, it is presumed that ABC SA has a significant influence over XYZ SA. Therefore, the equity method under FRS C-7 will be applied.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Step 1: Initial recognition<\/h4>\n\n\n\n<p>At the time of purchase, <strong>ABC SA<\/strong> records the investment at cost:<\/p>\n\n\n\n<p><strong>Investment in XYZ SA<\/strong>: $1,000,000 (on ABC SA&#039;s balance sheet)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Step 2: Profit Sharing<\/h4>\n\n\n\n<p>At the end of the year, <strong>XYZ SA<\/strong> reports a net profit of <strong>$500,000<\/strong>. As <strong>ABC SA<\/strong> has the <strong>30%<\/strong> participation, their share in the profits will be:<\/p>\n\n\n\n<p><strong>$500,000 x 30% = $150,000<\/strong><\/p>\n\n\n\n<p><strong>ABC SA<\/strong> must recognize its share in the profits of <strong>XYZ SA<\/strong> in its financial statements:<\/p>\n\n\n\n<p><strong>Accounting record:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: <strong>Investment in XYZ SA<\/strong> $150,000<\/li>\n\n\n\n<li>Credit: <strong>Income from participation in associates<\/strong> $150,000<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Step 3: Adjustment to the value of the investment<\/h4>\n\n\n\n<p>The book value of the investment now is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Initial value<\/strong>: $1,000,000<\/li>\n\n\n\n<li><strong>Profit sharing<\/strong>: +$150,000<\/li>\n\n\n\n<li><strong>New book value<\/strong>: $1,150,000<\/li>\n<\/ul>\n\n\n\n<p>This new value of $1,150,000 will be reflected in the balance sheet of <strong>ABC SA<\/strong> as &quot;Investment in associates&quot;.<\/p>\n\n\n\n<p>In this practical case we saw a simple example of the application of NIF C-7.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conclusions<\/h3>\n\n\n\n<p>NIF C-7 provides a framework for the accounting and presentation of investments in associates, joint ventures and other permanent investments, ensuring that the financial position of the entity and its impact on the financial statements are adequately reflected.<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>La Norma de Informaci\u00f3n Financiera C-7 se enfoca en el tratamiento contable de las inversiones en asociadas, negocios conjuntos y otras inversiones permanentes. A continuaci\u00f3n, se detallan los puntos clave de esta norma: 1. Definiciones y Alcance: Las principales definiciones en esta NIF son las siguientes: 2. M\u00e9todo de Valoraci\u00f3n: La valuaci\u00f3n de la inversi\u00f3n [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3353,"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-3352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NIF C-7: Inversiones en Asociadas, Negocios Conjuntos y Otras Inversiones Permanentes - TAX ID<\/title>\n<meta name=\"description\" content=\"La NIF C-7 se enfoca en el tratamiento contable de las inversiones en asociadas, negocios conjuntos y otras inversiones permanentes.\" \/>\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\/nif-c-7-inversiones-en-asociadas-negocios-conjuntos-y-otras-inversiones-permanentes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIF C-7: Inversiones en Asociadas, Negocios Conjuntos y Otras Inversiones Permanentes - 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