He accrual<\/strong> It is one of the most relevant principles of accounting, as it establishes how the effects of transactions, internal transformations, and other economic events that affect an entity should be recognized. In Mexico, this criterion is reflected in the basic postulate of accounting accruals<\/strong> within the Financial Reporting Standards (NIF)<\/strong>, specifically in the NIF A-1 \u201cStructure of NIFs\u201d<\/strong>, which reordered the Conceptual Framework<\/strong> in chapters to provide greater clarity and consistency.<\/p>\n\n\n\n Accrual implies that the effects of operations must be recognized at the time they occur<\/strong>, regardless of the date on which it is collected or paid. That is, the accounting record does not depend on the cash flow, but on the generation of rights and obligations<\/strong>.<\/p>\n\n\n\n Example:<\/p>\n\n\n\n According to the NIF, the postulate states that:<\/p>\n\n\n\n \u201cThe effects derived from transactions carried out by an entity with other entities, from internal transformations, and from other events that have affected it economically, must be fully recognized in the accounting records at the time they occur, regardless of the date on which they are considered to have occurred for accounting purposes.\u201d<\/p>\n<\/blockquote>\n\n\n\n This principle seeks to reflect the economic reality<\/strong> of the entity in the financial statements, providing useful, timely and reliable information to users for decision-making.<\/p>\n\n\n\n With the update of the NIF A-1<\/strong>, the Conceptual Framework was reorganized into chapters<\/strong> to provide greater coherence and alignment with international practices. In this new framework, the accrual accounting postulate maintains its relevance as a fundamental pillar<\/strong> for:<\/p>\n\n\n\n In this way, accrual ensures that accounting is a faithful representation of operations and not a simple log of receipts and payments.<\/p>\n\n\n\n He accrual<\/strong> It is a central principle of accounting and an indispensable requirement to comply with the basic postulate of accounting accruals<\/strong> of the NIF. Thanks to it, the financial statements reflect the economic reality<\/strong> of the entities and allow for better decision-making. With the NIF A-1<\/strong> and the restructuring of the Conceptual Framework, this principle remains one of the essential foundations for the preparation of useful, comparable and transparent financial information.<\/p>","protected":false},"excerpt":{"rendered":" Introducci\u00f3n El devengo es uno de los principios m\u00e1s relevantes de la contabilidad, ya que establece c\u00f3mo deben reconocerse los efectos de las transacciones, transformaciones internas y otros eventos econ\u00f3micos que afectan a una entidad. En M\u00e9xico, este criterio se encuentra plasmado en el postulado b\u00e1sico de devengaci\u00f3n contable dentro de las Normas de Informaci\u00f3n […]<\/p>","protected":false},"author":2,"featured_media":167,"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":[182,354,355],"class_list":["post-558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-devengacion-contable","tag-devengo-contable","tag-devengo-postulado-basico"],"yoast_head":"\n
\n\n\n\nWhat is accrual?<\/h2>\n\n\n\n
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\n\n\n\nThe basic postulate of accounting accruals<\/h2>\n\n\n\n
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\n\n\n\nRelationship with NIF A-1 and the Conceptual Framework<\/h2>\n\n\n\n
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\n\n\n\nPractical examples of accrual<\/h2>\n\n\n\n
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\n\n\n\nConclusions<\/h2>\n\n\n\n