{"id":29542,"date":"2023-02-01T15:35:36","date_gmt":"2023-02-01T18:35:36","guid":{"rendered":"https:\/\/dca.com.uy\/?p=29542"},"modified":"2023-02-01T15:40:27","modified_gmt":"2023-02-01T18:40:27","slug":"decreto-108-22-estados-financieros-con-moneda-funcional-diferente-al-peso","status":"publish","type":"post","link":"https:\/\/dca.com.uy\/en\/2023\/02\/01\/decreto-108-22-estados-financieros-con-moneda-funcional-diferente-al-peso\/","title":{"rendered":"Decreto 108\/22 \u2013 Estados financieros con moneda funcional diferente al peso"},"content":{"rendered":"<p>[et_pb_section bb_built=\u00bb1&#8243; inner_width=\u00bbauto\u00bb inner_max_width=\u00bb1080px\u00bb][et_pb_row][et_pb_column type=\u00bb4_4&#8243; custom_padding__hover=\u00bb|||\u00bb custom_padding=\u00bb|||\u00bb][et_pb_post_title _builder_version=\u00bb4.19.4&#8243; meta=\u00bboff\u00bb featured_image=\u00bboff\u00bb background_pattern_color=\u00bbrgba(0,0,0,0.2)\u00bb background_mask_color=\u00bb#ffffff\u00bb text_shadow_horizontal_length=\u00bbtext_shadow_style,%91object Object%93&#8243; text_shadow_horizontal_length_tablet=\u00bb0px\u00bb text_shadow_vertical_length=\u00bbtext_shadow_style,%91object Object%93&#8243; text_shadow_vertical_length_tablet=\u00bb0px\u00bb text_shadow_blur_strength=\u00bbtext_shadow_style,%91object Object%93&#8243; text_shadow_blur_strength_tablet=\u00bb1px\u00bb title_text_shadow_horizontal_length=\u00bbtitle_text_shadow_style,%91object Object%93&#8243; title_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb title_text_shadow_vertical_length=\u00bbtitle_text_shadow_style,%91object Object%93&#8243; title_text_shadow_vertical_length_tablet=\u00bb0px\u00bb title_text_shadow_blur_strength=\u00bbtitle_text_shadow_style,%91object Object%93&#8243; title_text_shadow_blur_strength_tablet=\u00bb1px\u00bb meta_text_shadow_horizontal_length=\u00bbmeta_text_shadow_style,%91object Object%93&#8243; meta_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb meta_text_shadow_vertical_length=\u00bbmeta_text_shadow_style,%91object Object%93&#8243; meta_text_shadow_vertical_length_tablet=\u00bb0px\u00bb meta_text_shadow_blur_strength=\u00bbmeta_text_shadow_style,%91object Object%93&#8243; meta_text_shadow_blur_strength_tablet=\u00bb1px\u00bb box_shadow_horizontal_tablet=\u00bb0px\u00bb box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_blur_tablet=\u00bb40px\u00bb box_shadow_spread_tablet=\u00bb0px\u00bb vertical_offset_tablet=\u00bb0&#8243; horizontal_offset_tablet=\u00bb0&#8243; z_index_tablet=\u00bb0&#8243; \/][\/et_pb_column][\/et_pb_row][et_pb_row][et_pb_column type=\u00bb2_5&#8243; custom_padding__hover=\u00bb|||\u00bb custom_padding=\u00bb|||\u00bb][et_pb_image _builder_version=\u00bb4.19.4&#8243; src=\u00bbhttps:\/\/dca.com.uy\/wp-content\/uploads\/2023\/02\/decreto.jpg\u00bb background_pattern_color=\u00bbrgba(0,0,0,0.2)\u00bb background_mask_color=\u00bb#ffffff\u00bb box_shadow_horizontal_tablet=\u00bb0px\u00bb box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_blur_tablet=\u00bb40px\u00bb box_shadow_spread_tablet=\u00bb0px\u00bb vertical_offset_tablet=\u00bb0&#8243; horizontal_offset_tablet=\u00bb0&#8243; z_index_tablet=\u00bb0&#8243; \/][\/et_pb_column][et_pb_column type=\u00bb3_5&#8243; custom_padding__hover=\u00bb|||\u00bb custom_padding=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.19.4&#8243; background_pattern_color=\u00bbrgba(0,0,0,0.2)\u00bb background_mask_color=\u00bb#ffffff\u00bb text_text_shadow_horizontal_length=\u00bbtext_text_shadow_style,%91object Object%93&#8243; text_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb text_text_shadow_vertical_length=\u00bbtext_text_shadow_style,%91object Object%93&#8243; text_text_shadow_vertical_length_tablet=\u00bb0px\u00bb text_text_shadow_blur_strength=\u00bbtext_text_shadow_style,%91object Object%93&#8243; text_text_shadow_blur_strength_tablet=\u00bb1px\u00bb link_text_shadow_horizontal_length=\u00bblink_text_shadow_style,%91object Object%93&#8243; link_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb link_text_shadow_vertical_length=\u00bblink_text_shadow_style,%91object Object%93&#8243; link_text_shadow_vertical_length_tablet=\u00bb0px\u00bb link_text_shadow_blur_strength=\u00bblink_text_shadow_style,%91object Object%93&#8243; link_text_shadow_blur_strength_tablet=\u00bb1px\u00bb ul_text_shadow_horizontal_length=\u00bbul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb ul_text_shadow_vertical_length=\u00bbul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_vertical_length_tablet=\u00bb0px\u00bb ul_text_shadow_blur_strength=\u00bbul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_blur_strength_tablet=\u00bb1px\u00bb ol_text_shadow_horizontal_length=\u00bbol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb ol_text_shadow_vertical_length=\u00bbol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_vertical_length_tablet=\u00bb0px\u00bb ol_text_shadow_blur_strength=\u00bbol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_blur_strength_tablet=\u00bb1px\u00bb quote_text_shadow_horizontal_length=\u00bbquote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb quote_text_shadow_vertical_length=\u00bbquote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_vertical_length_tablet=\u00bb0px\u00bb quote_text_shadow_blur_strength=\u00bbquote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_text_shadow_horizontal_length=\u00bbheader_text_shadow_style,%91object Object%93&#8243; header_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_text_shadow_vertical_length=\u00bbheader_text_shadow_style,%91object Object%93&#8243; header_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_text_shadow_blur_strength=\u00bbheader_text_shadow_style,%91object Object%93&#8243; header_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_2_text_shadow_horizontal_length=\u00bbheader_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_2_text_shadow_vertical_length=\u00bbheader_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_2_text_shadow_blur_strength=\u00bbheader_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_3_text_shadow_horizontal_length=\u00bbheader_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_3_text_shadow_vertical_length=\u00bbheader_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_3_text_shadow_blur_strength=\u00bbheader_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_4_text_shadow_horizontal_length=\u00bbheader_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_4_text_shadow_vertical_length=\u00bbheader_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_4_text_shadow_blur_strength=\u00bbheader_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_5_text_shadow_horizontal_length=\u00bbheader_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_5_text_shadow_vertical_length=\u00bbheader_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_5_text_shadow_blur_strength=\u00bbheader_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength_tablet=\u00bb1px\u00bb header_6_text_shadow_horizontal_length=\u00bbheader_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length_tablet=\u00bb0px\u00bb header_6_text_shadow_vertical_length=\u00bbheader_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length_tablet=\u00bb0px\u00bb header_6_text_shadow_blur_strength=\u00bbheader_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength_tablet=\u00bb1px\u00bb box_shadow_horizontal_tablet=\u00bb0px\u00bb box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_blur_tablet=\u00bb40px\u00bb box_shadow_spread_tablet=\u00bb0px\u00bb vertical_offset_tablet=\u00bb0&#8243; horizontal_offset_tablet=\u00bb0&#8243; z_index_tablet=\u00bb0&#8243;]<\/p>\n<p>El 4 de abril de 2022, el Poder Ejecutivo emiti\u00f3 el Decreto 108\/22 que trata sobre c\u00f3mo presentar Estados Financieros (EEFF) cuando la moneda funcional de los mismos es diferente al peso uruguayo.<\/p>\n<p>Esta norma tiene vigencia para los ejercicios iniciados a partir del 1 de enero de 2022, por lo que su primera aplicaci\u00f3n pr\u00e1ctica ser\u00e1 sobre los EEFF cerrados el 31 de diciembre de 2022.<\/p>\n<p>Cabe aclarar que no se modifican los criterios para definir la moneda funcional de una entidad, los mismos siguen siendo los establecidos por la NIC 21 o la Secci\u00f3n 30 de la NIIF para Pymes seg\u00fan sea el caso.<\/p>\n<p>Se establece que en caso de que los EEFF sean preparados en una moneda diferente a la moneda nacional, los mismos deber\u00e1n ser presentados en ambas monedas y ambos deber\u00e1n ser sometidos a la aprobaci\u00f3n de los socios o accionistas. Pueden ser presentados en un \u00fanico cuerpo o en cuerpos separados. Sin embargo, a los efectos dispuestos en la Ley No. 16.060, los EEFF que deber\u00e1n ser considerados son los preparados <strong>en la moneda funcional<\/strong>.<\/p>\n<p>Luego se establecen los diferentes cap\u00edtulos a incluir dentro del patrimonio:<\/p>\n<ul>\n<li>Capital integrado<\/li>\n<li>Aportes a capitalizar<\/li>\n<li>Primas de emisi\u00f3n<\/li>\n<li>Acciones propias en cartera<\/li>\n<li>Otras reservas<\/li>\n<li>Reservas de utilidades<\/li>\n<li>Resultados acumulados, separando el resultado del ejercicio. Incluye tambi\u00e9n deducidas las distribuciones anticipadas.<\/li>\n<\/ul>\n<p>Dentro de los respectivos cap\u00edtulos, se presentar\u00e1n en l\u00edneas separadas los efectos de la conversi\u00f3n desde la moneda funcional a la moneda de presentaci\u00f3n. En el caso del efecto sobre el propio resultado del ejercicio, el mismo se presentar\u00e1 en Otro resultado integral, y al comienzo del ejercicio siguiente ser\u00e1 reclasificado a Resultados acumulados.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_row et_pb_row_0 et_pb_row_empty\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div><div class=\"et_pb_row et_pb_row_1 et_pb_row_empty\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> El 4 de abril de 2022, el Poder Ejecutivo emiti\u00f3 el Decreto 108\/22 que trata sobre c\u00f3mo presentar Estados Financieros (EEFF) cuando la moneda funcional de los mismos es diferente al peso uruguayo. Esta norma tiene vigencia para los ejercicios iniciados a partir del 1 de enero de 2022, por lo que su primera [&hellip;]<\/p>","protected":false},"author":2,"featured_media":29545,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"En el siguiente link usted podr\u00e1 encontrar la informaci\u00f3n con las modificaciones al r\u00e9gimen de facturaci\u00f3n electr\u00f3nica vigentes:\u00a0<a href=\"https:\/\/dca.com.uy\/wp-content\/uploads\/2020\/08\/MODIFICACIONES-AL-REGIMEN-DE-FACTURACION-ELECTRONICA-JULIO-2020.pdf\">MODIFICACIONES AL REGIMEN DE FACTURACION ELECTRONICA-JULIO 2020<\/a>","_et_gb_content_width":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-29542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/posts\/29542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/comments?post=29542"}],"version-history":[{"count":2,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/posts\/29542\/revisions"}],"predecessor-version":[{"id":29546,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/posts\/29542\/revisions\/29546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/media\/29545"}],"wp:attachment":[{"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/media?parent=29542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/categories?post=29542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dca.com.uy\/en\/wp-json\/wp\/v2\/tags?post=29542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}