{"id":454,"date":"2025-08-11T16:47:36","date_gmt":"2025-08-11T16:47:36","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=454"},"modified":"2025-08-11T16:47:39","modified_gmt":"2025-08-11T16:47:39","slug":"asociacion-de-costos-y-gastos-con-ingresos-concepto-nif-y-ejemplos-practicos-nif-a-1-capitulo-20","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/asociacion-de-costos-y-gastos-con-ingresos-concepto-nif-y-ejemplos-practicos-nif-a-1-capitulo-20\/","title":{"rendered":"Association of costs and expenses with income: concept, NIF and practical examples (NIF A-1 Chapter 20)"},"content":{"rendered":"<p>He <strong>postulate of association of costs and expenses with income<\/strong>, established in the <strong>NIF A-1<\/strong>, indicates that an entity must record in the same accounting period the costs and expenses that are related to the income generated, provided that these are <strong>accrued<\/strong>, regardless of the payment or collection date.<\/p>\n\n\n\n<p>This principle is essential for the comprehensive income statement to reflect the economic reality of the company, recognizing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income in the period in which it is earned.<\/li>\n\n\n\n<li>The costs and expenses associated with the process of generating such income.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">How is the association made?<\/h2>\n\n\n\n<p>The association of costs and expenses with income is carried out:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Direct identification<\/strong><br>Recognize the costs and expenses that were incurred specifically to generate the income for the period.\n<ul class=\"wp-block-list\">\n<li>Example: raw material used in the manufacture of products sold.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Systematic and rational distribution<\/strong><br>Allocate certain costs and expenses over several accounting periods when they are related to long-term revenue.\n<ul class=\"wp-block-list\">\n<li>Example: depreciation and amortization of assets used to produce income over several years.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Direct recognition in results<\/strong><br>When future economic benefits cannot be reasonably identified or quantified, the cost or expense is recorded in the period in which it is incurred.\n<ul class=\"wp-block-list\">\n<li>Example: advertising spending that does not guarantee specific future revenue.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Form of association<\/th><th>Description<\/th><th>Example<\/th><th>Accounting treatment<\/th><\/tr><\/thead><tbody><tr><td><strong>Direct identification<\/strong><\/td><td>The cost or expense is recognized in the same period as the income it helped generate.<\/td><td>Cost of sales of merchandise sold.<\/td><td>Charge to Cost of Sales and credit to Inventories.<\/td><\/tr><tr><td><strong>Systematic and rational distribution<\/strong><\/td><td>The cost or expense is allocated to multiple periods because it generates revenue during more than one accounting period.<\/td><td>Depreciation of machinery used in production.<\/td><td>Charge to Depreciation Expense and credit to Accumulated Depreciation.<\/td><\/tr><tr><td><strong>Direct recognition in results<\/strong><\/td><td>Expenses are recorded in the period in which they are incurred when they cannot be linked to future income.<\/td><td>Seasonal advertising spending.<\/td><td>Charge to Advertising Expense and credit to Banks.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Costs and expenses recognized in the current period<\/h2>\n\n\n\n<p>According to the NIF, these include:<br>a) Those incurred to generate the income of the period.<br>b) Those that cannot be linked to future income.<br>c) Those that come from an asset recognized in previous periods and that contribute to generating benefits in the current period (for example, depreciation of machinery).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical examples with accounting entries<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Sale of merchandise and recording of cost of sales<\/h3>\n\n\n\n<p>The company sells merchandise for $80,000 plus VAT and its cost was $50,000.<\/p>\n\n\n\n<p><strong>Seat for sale:<\/strong><\/p>\n\n\n\n<p>Cargo Clients 92,800<br>  Sales Subscription 80,000<br>  VAT credit transferred 12,800<\/p>\n\n\n\n<p><strong>Cost of sales entry:<\/strong><\/p>\n\n\n\n<p>Charge Cost of sales 50,000<br>   Inventory Credit 50,000<\/p>\n\n\n\n<p>Here the cost of sales is associated with the income generated in the same period.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Depreciation of machinery used in production<\/h3>\n\n\n\n<p>Machinery with a value of $120,000 and a useful life of 5 years, monthly depreciation of $2,000.<\/p>\n\n\n\n<p><strong>Monthly entry:<\/strong><\/p>\n\n\n\n<p>Charge Depreciation Expense 2,000<br>   Credit Accumulated Depreciation 2,000<\/p>\n\n\n\n<p>The expense is distributed systematically because the machinery generates income over several periods.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Advertising expenditure not attributable to future revenue<\/h3>\n\n\n\n<p>The company pays $15,000 for a seasonal advertising campaign.<\/p>\n\n\n\n<p><strong>Seat:<\/strong><\/p>\n\n\n\n<p>Position Advertising Expense 15,000<br>  Bank Subscription 15,000<\/p>\n\n\n\n<p>The expense is recognized in the current period as it cannot be associated with specific future revenues.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Importance of the postulate<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensures that financial statements reflect the correlation between revenue and the resources used to generate it.<\/li>\n\n\n\n<li>Avoid distortions in results by recording income and costs in different periods.<\/li>\n\n\n\n<li>Facilitates the analysis of actual profitability by accounting period.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The <strong>association of costs and expenses with income<\/strong> It is a key principle for accurate and decision-making accounting. Its correct application involves identifying, allocating, or directly recognizing costs and expenses in the same period in which the related revenue is earned.<\/p>","protected":false},"excerpt":{"rendered":"<p>El postulado de asociaci\u00f3n de costos y gastos con ingresos, establecido en la NIF A-1, indica que una entidad debe registrar en el mismo periodo contable los costos y gastos que est\u00e1n relacionados con los ingresos generados, siempre que estos se encuentren devengados, sin importar la fecha de pago o cobro. Este principio es esencial [&hellip;]<\/p>","protected":false},"author":2,"featured_media":278,"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":"","footnotes":""},"categories":[69],"tags":[189,190,188,184,191],"class_list":["post-454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-asociacion-de-costos-y-gastos-con-ingresos","tag-asociar-costos-con-ingresos","tag-nif-a-1-asociacion-de-costos-y-gastos-con-ingresos","tag-nif-a-1-capitulo-20","tag-postulado-basico-asociacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Postulado b\u00e1sico: Asociaci\u00f3n de costos y gastos con ingresos<\/title>\n<meta name=\"description\" content=\"Aprende qu\u00e9 es la asociaci\u00f3n de costos y gastos con ingresos seg\u00fan las 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