{"id":3836,"date":"2024-11-02T14:24:06","date_gmt":"2024-11-02T20:24:06","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3836"},"modified":"2024-11-19T14:58:51","modified_gmt":"2024-11-19T20:58:51","slug":"nif-b-2-estado-de-flujos-de-efectivo","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/nif-b-2-estado-de-flujos-de-efectivo\/","title":{"rendered":"NIF B-2 Cash flow statement"},"content":{"rendered":"[et_pb_section admin_label=\u201dsection\u201d] [et_pb_row admin_label=\u201drow\u201d] [et_pb_column type=\u201d4_4\u2033][et_pb_text admin_label=\u201dText\u201d]\n<p>In recent years, the interest of users of financial information regarding the entity&#039;s cash flows has grown significantly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Importance of cash flow statement<\/h3>\n\n\n\n<p>Some of the reasons why the cash flow statement is important are:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>It reveals the impact of an entity&#039;s operations on its cash.<\/li>\n\n\n\n<li>Make known the <strong>origin<\/strong> of the cash flows generated.<\/li>\n\n\n\n<li>Make known the <strong>destination<\/strong> of the applied cash flows.<\/li>\n<\/ol>\n\n\n\n<p>Knowledge of the preceding paragraphs provides the user of the financial statements with the reasons for increases or decreases in cash and cash equivalents. For example, it is not the same thing for a company to increase its cash balance and for this to come from a <strong>financing<\/strong> at a cost to be paid by their <strong>operating activities<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Classification of cash flow statement<\/h3>\n\n\n\n<p>The company must classify and present its cash flows, according to their nature, in activities of<strong> operation, investment and financing.<\/strong><\/p>\n\n\n\n<p>The structure of the cash flow statement must include the following items in accordance with NIF B-2:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>operating activities;<\/li>\n\n\n\n<li>investment activities;<\/li>\n\n\n\n<li>financing activities;<\/li>\n\n\n\n<li>\u00a0net increase or decrease in cash and cash equivalents;<\/li>\n\n\n\n<li>effects of changes in the value of cash;<\/li>\n\n\n\n<li>cash and cash equivalents at the beginning of the period, and<\/li>\n\n\n\n<li>cash and cash equivalents at the end of the period.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Operating activities<\/h4>\n\n\n\n<p>Operating cash flows are the entity&#039;s main source of income. This section establishes activities that are involved in determining the entity&#039;s net profit or loss, except for those that pertain to investment or financing activities. For example, cash collection from the sale of goods and services, as well as those derived from royalties, fees, commissions and other income.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Investment activities<\/h4>\n\n\n\n<p>Investing activities include cash inflows and outflows related to the acquisition and sale of long-term assets and other investments not considered cash equivalents. This includes payments and receipts for the purchase and sale of property, plant and equipment; acquisition and sale of financial instruments, such as shares and bonds; and the granting and recovery of loans to third parties. These activities reflect how the entity uses its resources to generate future income or increase its value in the long term, without directly impacting immediate cash.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Financing activities<\/h4>\n\n\n\n<p>These activities include cash inflows and outflows related to external sources that finance the entity&#039;s operations. This includes obtaining resources through loans, issuing shares and other debt instruments, as well as payments made to reduce these obligations, such as dividend payments, share repurchases and debt settlements. These activities show how the entity obtains and returns capital to finance its operations, directly affecting its capital structure and financial obligations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Net increase or decrease in cash and cash equivalents<\/h4>\n\n\n\n<p>The net increase or decrease in cash and cash equivalents reflects the total change in an entity&#039;s cash on hand during a period. It is calculated by adding the net cash flows from operating, investing, and financing activities. If the result is positive, it indicates an increase in cash and cash equivalents, showing that the entity generated more cash than it used. If it is negative, it reflects a decrease, indicating that disbursements exceeded cash inflows. This change is crucial to assess the entity&#039;s short-term liquidity and solvency.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Effects of changes in the value of cash<\/h4>\n\n\n\n<p>The effects of changes in the value of cash reflect changes in the balance of cash and cash equivalents due to factors other than operating, investing or financing activities, such as fluctuations in exchange rates. This is especially relevant for entities that handle cash in different currencies, as changes in the relative value of currencies can increase or decrease the cash balance without there having been an actual inflow or outflow of cash. This adjustment allows for an accurate representation of the value of cash in the statement of cash flows.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cash and cash equivalents at the beginning of the period<\/h4>\n\n\n\n<p>Represents the amount available in cash and cash equivalents at the beginning of the accounting period. This initial value is the basis on which the net cash flows from operating, investing and financing activities are added or subtracted throughout the period to determine the final balance of cash and cash equivalents.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cash and cash equivalents at the end of the period<\/h4>\n\n\n\n<p>It represents the final balance of cash available at the close of the accounting period, including both cash on hand and cash equivalents, such as highly liquid investments with short-term maturities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Conclusions<\/h4>\n\n\n\n<p>The cash flow statement helps assess an entity&#039;s liquidity and sustainability by breaking down how it generates and uses its resources across operating, investing, and financing activities. A positive cash flow from operating activities is a sign of stability, while investing and financing activities reveal growth and capital management strategies.<\/p>\n\n\n\n<p>In addition, the effects of external factors, such as exchange rate fluctuations, adjust balances to reflect the true value of cash. Presenting cash at the beginning and end of the period facilitates financial planning by providing a clear view of the evolution of the cash position.<\/p>\n[\/et_pb_text][\/et_pb_column] [\/et_pb_row] [\/et_pb_section]<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>In recent years, the interest of users of financial information regarding the entity\u2019s cash flows has grown significantly. Importance of the cash flow statement Some of the reasons for the importance of the cash flow statement are: It reveals the impact of the company\u2019s operations on the financial [\u2026]<\/p>","protected":false},"author":5,"featured_media":3525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>En los \u00faltimos a\u00f1os el inter\u00e9s de los usuarios de la informaci\u00f3n financiera relativo a los flujos de efectivo de la entidad ha crecido significativamente.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Importancia del estado de flujos de efectivo<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Algunos de los motivos de la importancia del estado de flujos de efectivo son:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list {\"ordered\":true,\"type\":\"lower-alpha\"} -->\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Da a conocer el impacto de las operaciones de una entidad en su efectivo.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Da a conocer el <strong>origen<\/strong> de los flujos de efectivo generados.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Da a conocer el <strong>destino<\/strong> de los flujos de efectivo aplicados.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>El conocimiento de los incisos anteriores le da al usuario de los estados financieros los motivos de los incrementos o diminuciones de efectivo y equivalentes de efectivo. Por ejemplo, no es lo mismo que una empresa incremente su saldo en efectivo y que este provenga de un <strong>financiamiento<\/strong> con costo a que sea por sus <strong>actividades de operaci\u00f3n<\/strong>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Clasificaci\u00f3n del estado de flujos de efectivo<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>La empresa debe clasificar y presentar sus flujos de efectivo, seg\u00fan su naturaleza de los mismos, en actividades de<strong> operaci\u00f3n, inversi\u00f3n y de financiamiento.<\/strong><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>La estructura del estado de flujos de efectivo de incluir los siguientes rubros de acuerdo con la NIF B-2:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list {\"ordered\":true,\"type\":\"lower-alpha\"} -->\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\"><!-- wp:list-item -->\n<li>actividades de operaci\u00f3n;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>actividades de inversi\u00f3n;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>actividades financiamiento;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>\u00a0incremento o disminuci\u00f3n neta de efectivo y equivalentes de efectivo;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>efectos por cambios en el valor del efectivo;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>efectivo y equivalentes de efectivo al principio del periodo, y<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>efectivo y equivalentes de efectivo al final del periodo.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Actividades de operaci\u00f3n<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Los flujos de operaci\u00f3n constituyen la principal fuente de ingresos de la entidad, en esta secci\u00f3n se establecen actividades que intervienen en la determinaci\u00f3n de la utilidad o p\u00e9rdida neta de la entidad, exceptuando las que pertenezcan a actividades de inversi\u00f3n o de financiamiento. Como, por ejemplo, cobro en efectivo procedente de la venta de bienes y servicios, as\u00ed como los derivados de regal\u00edas, cuotas, comisiones y otros ingresos.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Actividades de inversi\u00f3n<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Las actividades de inversi\u00f3n incluyen las entradas y salidas de efectivo relacionadas con la adquisici\u00f3n y venta de activos a largo plazo y otras inversiones no consideradas equivalentes de efectivo. Esto abarca pagos y cobros por la compra y venta de propiedades, planta y equipo; adquisici\u00f3n y venta de instrumentos financieros, como acciones y bonos; y el otorgamiento y recuperaci\u00f3n de pr\u00e9stamos a terceros. Estas actividades reflejan c\u00f3mo la entidad utiliza sus recursos para generar ingresos futuros o aumentar su valor a largo plazo, sin impactar directamente el efectivo inmediato.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Actividades de financiamiento<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Incluyen las entradas y salidas de efectivo relacionadas con fuentes externas que financian las operaciones de la entidad. Esto abarca la obtenci\u00f3n de recursos a trav\u00e9s de pr\u00e9stamos, emisi\u00f3n de acciones y otros instrumentos de deuda, as\u00ed como los pagos realizados para reducir estas obligaciones, como el pago de dividendos, la recompra de acciones y la liquidaci\u00f3n de deudas. Estas actividades muestran c\u00f3mo la entidad obtiene y devuelve capital para financiar sus operaciones, afectando directamente su estructura de capital y obligaciones financieras.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Incremento o disminuci\u00f3n neta de efectivo y equivalentes de efectivo<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>El incremento o disminuci\u00f3n neta de efectivo y equivalentes de efectivo refleja el cambio total en el efectivo disponible de una entidad durante un periodo. Se calcula al sumar los flujos netos de efectivo de las actividades de operaci\u00f3n, inversi\u00f3n y financiamiento. Si el resultado es positivo, indica un incremento en el efectivo y equivalentes, mostrando que la entidad gener\u00f3 m\u00e1s efectivo del que utiliz\u00f3. Si es negativo, refleja una disminuci\u00f3n, se\u00f1alando que los desembolsos superaron los ingresos de efectivo. Este cambio es crucial para evaluar la liquidez y solvencia de la entidad a corto plazo.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Efectos por cambios en el valor del efectivo<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Los efectos por cambios en el valor del efectivo reflejan las variaciones en el saldo de efectivo y equivalentes de efectivo debido a factores distintos de las actividades operativas, de inversi\u00f3n o de financiamiento, como las fluctuaciones en los tipos de cambio. Esto es especialmente relevante para entidades que manejan efectivo en distintas monedas, ya que los cambios en el valor relativo de las monedas pueden aumentar o disminuir el saldo de efectivo sin que haya habido una entrada o salida real de efectivo. Este ajuste permite una representaci\u00f3n precisa del valor del efectivo en el estado de flujos de efectivo.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Efectivo y equivalentes de efectivo al principio del periodo<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Representa el monto disponible en efectivo y sus equivalentes al inicio del periodo contable. Este valor inicial es la base sobre la cual se suman o restan los flujos netos de efectivo provenientes de las actividades de operaci\u00f3n, inversi\u00f3n y financiamiento a lo largo del periodo para determinar el saldo final de efectivo y equivalentes.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Efectivo y equivalentes de efectivo al final del periodo<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Representa el saldo final de efectivo disponible al cierre del periodo contable, incluyendo tanto el efectivo en caja como los equivalentes de efectivo, tales como inversiones de alta liquidez con vencimiento a corto plazo.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":4} -->\n<h4 class=\"wp-block-heading\">Conclusiones<\/h4>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>El estado de flujos de efectivo permite evaluar la liquidez y sostenibilidad de una entidad al desglosar c\u00f3mo genera y utiliza sus recursos en actividades operativas, de inversi\u00f3n y financiamiento. Un flujo positivo de actividades operativas es se\u00f1al de estabilidad, mientras que las actividades de inversi\u00f3n y financiamiento revelan estrategias de crecimiento y manejo de capital.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Adem\u00e1s, los efectos de factores externos, como las variaciones cambiarias, ajustan los saldos para reflejar el valor real del efectivo. La presentaci\u00f3n del efectivo al inicio y al final del periodo facilita la planificaci\u00f3n financiera, brindando una visi\u00f3n clara de la evoluci\u00f3n de la posici\u00f3n de efectivo.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[8],"tags":[465,463,464],"class_list":["post-3836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-b-2-flujos-de-efectivo","tag-flujos-de-efectivo","tag-nif-b-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIF B-2 Estado de flujos de efectivo - TAX ID<\/title>\n<meta name=\"description\" content=\"El estado de flujos de efectivo ayuda a evaluar la liquidez, sostenibilidad y planificaci\u00f3n financiera de una empresa.\" \/>\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-b-2-estado-de-flujos-de-efectivo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIF B-2 Estado de flujos de efectivo - 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