El objetivo de este trabajo es analizar el grado de armonización contable internacional, a través de la comparación simulada del ciclo contable y el balance final de una misma empresa sometida a las regulaciones nacionales de España y Canadá. Partiendo de los mismos elementos patrimoniales y realizando las mismas operaciones, se aplican las regulaciones nacionales de ambos países para comparar, al final de un ciclo contable, el balance resultante. La compañía sometida a esta comparación es una bodega de tamaño medio, basada en la empresa real Bodegasmasquevinos, dedicada a la producción de vinos en Castilla-La Mancha. Una vez analizados los resultados de esta comparación, se concluye que ambas regulaciones, aun perteneciendo a entornos económicos muy diferentes y partiendo de regulaciones propias dispares, presentan en la actualidad un alto grado de armonización contable. Esta circunstancia es debida a la influencia de la normativa IFRS internacional, incorporada parcialmente en ambos países. International Financial Reporting Standards (IFRS) Accounting Standards are adopted at the jurisdiction level in Canada for publicly accountable enterprises. El grado actual de armonización contable entre las legislaciones de España y Canadá: un caso basado en el análisis de los estados financieros de una pyme del sector vitivinícola, fue publicado por Gracia-Sarubbi, F., San Juan Pajares, C. A., Taylor, D., & Rodríguez-López, Ángel. (2016) en la Revista De Contabilidad Y Tributación. CEF, (400), 109-130.
Contexto Global de la Armonización Contable
La Contabilidad Internacional se inicia con los primeros trabajos de Hatfield y en 1911 surgen los estudios comparativos de las prácticas contables en distintos paises. A través de estos estudios fue posible determinar que existe diversidad contable, es decir, cada país desarrolla un conjunto de prácticas contables respecto de la revelación de la información financiera, metodologías de valorización, las formas de estructurar los estados financieros, los distintos nombres de las cuentas, por mencionar algunas. Una vez que los mercados comenzaron a ser más globales, dichas diferencias pasaron de ser un mero objeto de estudios comparativos, a ser un problema para la operación entre empresas de distintos países. La evidente diversidad de la práctica contable que se hizo patente a través de los primeros estudios comparativos que dieron paso a la contabilidad internacional necesitaban de una explicación más profunda, dado que hasta ese momento la contabilidad era comprendida como una técnica estándar que poco o nada podía aportar a la comprensión de la sociedad. Los fenómenos que implican la globalización, tales como el económico, tecnológico y social, generan asociaciones entre los diferentes países del mundo y nuevos paradigmas en la forma de hacer negocios, ocasionando consecuencias en las áreas económico-administrativas, como en el caso del área contable. La globalización además de permitir posibilidades de financiamiento e inversión, tiene un impacto en la apertura de los mercados de capitales alrededor del mundo. Este hecho ha sido trascendental para incrementar la importancia y la implementación de las Normas Internacionales de Información Financiera (NIIF, de aquí en adelante).
Los modelos de sistemas contables responden a una realidad ineludible: la contabilidad es una institución en constante evolución. Dicha evolución se explica a través de la interrelación de diversos elementos internos y externos que describen el sistema en sí mismo, tal como señala que se vinculan directamente con el desarrollo de la contabilidad en cada país. Dichos elementos en su interacción, a través del tiempo, generan la diversidad de sistemas contables que se observan alrededor del mundo. De estos estudios surge la teoría de los sistemas contables, la cual en la actualidad se conforma de una serie de modelos de explicación respecto de las variables que describen los sistemas contables, así como las ideas que lo sustentan. El estudio de los sistemas contables cobró mayor relevancia en la década de los años setenta cuando surge el IASC como el organismo encargado de la emisión de las primeras normas internacionales de contabilidad. De esta forma se busca generar una base para el desarrollo de la contabilidad, considerando un conjunto de principios rectores y normas. Es así como la práctica profesional buscó desarrollar un conjunto de normas de amplia aceptación. Paralelamente la academia y las investigaciones respecto de los sistemas contables mostraban la diversidad de éstos, las normas internacionales planteaban la necesidad de la convergencia y la International Accounting Standard Council, conocido actualmente como IASB (Inter-national Accounting Standard Board) la homogeneización de los sistemas contables como una forma de generar un mayor desarrollo en los mercados bursátiles y los movimientos de capitales de los países, por mencionar algunos de los beneficios más evidentes. Tal como se observó a través de los primeros estudios en los países desarrollados, especialmente en Europa, respecto de la armonización contable, como una forma de alcanzar un cierto consenso respecto de aquellos temas que debían dar paso a un conjunto de mejores prácticas que permitiesen que cada sistema contable evolucionara hacia un sistema contable común, mostraban las dificultades que ello implicaba (Doupnik y Perera, 2007). En esta línea surgieron las primeras Directivas de la, en ese entonces, Comunidad Económica Europea (IV y VII Directivas) (Morales y Jarne, 2006).
Sin embargo, dada la falta de consenso y avances en el tema, sumado a la presión de los sistemas de información cuyos avances permitían conocer datos e información alrededor del mundo en tiempo real, haciendo que el desarrollo de los mercados de capitales alcance un desarrollo nunca antes visto, presionan a los organismos reguladores, principalmente aquellos organismos supranacionales surgidos a partir de Bretton Woods (Banco Mundial, Naciones Unidas, Banco Interamericano de Desarrollo, etc.) a que se deba acelerar el proceso de armonización normativo contable (Richardson, 2009). Con el paso de los años dichas investigaciones acerca de las divergencias en los modelos fueron sobrepasadas por la tendencia a la homogeneización contable. La necesidad de contar con información global que sirviera para el flujo financiero de un mercado fue más fuerte que las diferencias. Se impuso la voluntad de los procesos globalizantes, dado el fuerte interés, principalmente de los mercados desarrollados, por invertir en cualquier lugar del mundo, sin la permanente barrera de tratar de comprender que decían realmente los estados financieros del país en cuestión (Doupnik/Perera, 2007). Este proceso ya fue evidente a principios del 2000 cuando la Unión Europea decide implantar un conjunto de normas de contabilidad internacional, en esa época las NICs como la forma de homogeneizar la información financiero-contable de las empresas de la región. La presión de las empresas multinacionales llevó a los países de la Unión Europea a la adopción de las NIIF.
Marco de Información Financiera en Canadá
Canada’s financial reporting framework is established through federal and provincial legislation, including the Canada Business Corporations Act and the provincial and territorial Business Corporations Acts. These laws require entities to prepare general-purpose financial statements in accordance with generally accepted accounting principles (GAAP). The CPA Canada Handbook - Accounting is recognized as the principal source of Canadian GAAP.
Lea también: Descubre la Armonización Contable
Normas Contables para Entidades del Sector Privado y Público
The Accounting Standards Board (AcSB), an independent standard-setting body, is responsible for establishing accounting standards for private sector entities. Publicly accountable enterprises are required to apply International Financial Reporting Standards (IFRS) Accounting Standards included in Part I of the Handbook. The AcSB incorporates IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB) following its due process. Publicly accountable enterprises include entities, other than not-for-profit organizations, that have issued or are in the process of issuing debt or equity instruments in a public market, or that hold assets in a fiduciary capacity for a broad group of outsiders as one of their primary businesses. Private enterprises apply Accounting Standards for Private Enterprises in Part II of the Handbook. Not-for-profit organizations apply Accounting Standards for Not-for-Profit Organizations in Part III, while pension plans and similar benefit plans apply accounting standards for pension plans in Part IV. Private enterprises and not-for-profit organizations may also elect to apply IFRS Accounting Standards. Entities applying Parts II to IV follow domestic standards established by the AcSB, which differ from IFRS Accounting Standards.
Normas de Contabilidad del Sector Público (PSAS)
Public sector accounting standards are established by the Public Sector Accounting Board (PSAB), an independent standard-setting body. The CPA Canada Public Sector Accounting Handbook contains Public Sector Accounting Standards (PSAS), which are accrual-basis national standards applicable to public sector entities that issue general-purpose financial statements unless otherwise directed or permitted by PSAB. PSAB has not adopted International Public Sector Accounting Standards (IPSAS) directly. In 2020, PSAB decided to continue developing Canadian PSAS while aligning future standards with the principles of International Public Sector Accounting Standards (IPSAS). Where an IPSAS exists for a project undertaken by PSAB, the principles of that IPSAS are used as the starting point for developing the corresponding Canadian standard. PSAB also updated the GAAP hierarchy to position IPSAS as the first accounting framework to consult among pronouncements issued by other authorized standard setters.
Normativa y Estándares de Auditoría
Mandatory audit requirements are established under federal and provincial legislation, including the Canada Business Corporations Act and the provincial and territorial Business Corporations Acts. These laws require audits to be conducted in accordance with generally accepted auditing standards (GAAS). The CPA Canada Handbook - Assurance is recognized as the principal source of Canadian GAAS. The Auditing and Assurance Standards Board (AASB), an independent standard-setting body, is responsible for establishing auditing and assurance standards. The AASB adopts International Standards on Auditing (ISA) as issued by the International Auditing and Assurance Standards Board (IAASB) as Canadian Auditing Standards (CAS) and adopts quality management standards as Canadian Standards on Quality Management (CSQM). The AASB’s objective is to adopt these standards without modification; however, limited amendments may be made where necessary in accordance with strict amendment criteria. The CASs constitute GAAS for an audit of financial statements. The Auditing and Assurance Standards Board has adopted International Standard on Quality Management 1 and International Standard on Quality Management 2 as Canadian Standard on Quality Management 1 and Canadian Standard on Quality Management 2.
Regulación y Supervisión de la Profesión Contable en Canadá
La Profesión de Contable Profesional Colegiado (CPA)
Chartered Professional Accountants of Canada (CPA Canada) was established in 2013 following the unification of the Canadian accounting profession. The organization was created through the merger of the Canadian Institute of Chartered Accountants and the Society of Management Accountants of Canada, followed by the integration of the Certified General Accountants Association of Canada in 2014. This consolidation created a single national organization representing the Chartered Professional Accountant (CPA) profession across Canada. CPA Canada operates as the national professional accountancy organization representing the profession at the national and international levels. The Canadian accountancy profession is regulated at the provincial and territorial level. The Chartered Professional Accountant (CPA) designation is governed and granted by provincial and territorial CPA bodies under their respective legislation. CPA Canada is not a regulatory body and does not regulate CPAs. Membership in the applicable provincial or territorial CPA body remains mandatory for use of the CPA designation. Provincial and territorial CPA bodies are responsible for granting and regulating the CPA designation; maintaining member and firm registries; licensing public accounting services; establishing initial and continuing professional development requirements; setting ethical and professional conduct requirements; conducting quality assurance inspections; and carrying out investigative and disciplinary processes. Although regulation is exercised by each provincial and territorial body, the bodies continue to collaborate nationally on common education, standards, and public interest matters. Entry into the CPA profession is based on common national requirements administered through the provincial and territorial CPA bodies. Candidates are generally required to complete an undergraduate degree, the CPA Professional Education Program, relevant practical experience, and the Common Final Examination. Practical experience is a required component of certification and complements the competencies developed through professional education. Continuing professional development requirements are established and monitored by the provincial and territorial CPA bodies. CPAs must comply with the continuing professional development requirements of the jurisdiction in which they hold the CPA designation. The provincial and territorial Chartered Professional Accountant (CPA) bodies have legislative authority to establish ethical requirements for their members, students, and firms. The harmonized Canadian CPA Code of Professional Conduct is applied through the provincial and territorial bodies and sets out general and specific duties owed to clients, employers, the public, and the profession. Canada applies a harmonized national CPA Code of Professional Conduct rather than direct adoption of the IESBA Code as issued. While the Code is substantially aligned with the IESBA Code and continues to incorporate recent revisions, the full 2025 IESBA Code in effect as of the time of the assessment has not been adopted in its entirety for all professional accountants.
Supervisión Pública de Auditores (CPAB)
Auditors of reporting issuers are also subject to oversight by the Canadian Public Accountability Board (CPAB). Independent public oversight of audits of reporting issuers in Canada is performed by the Canadian Public Accountability Board (CPAB). CPAB operates as Canada’s independent public company audit regulator and is responsible for promoting high-quality external audits and contributing to public confidence in the integrity of financial reporting. Under National Instrument 52-108 Auditor Oversight, public accounting firms that audit Canadian reporting issuers must participate in CPAB’s oversight program. National Instrument 52-108 Auditor Oversight requires reporting issuers to engage only auditors that participate in CPAB’s oversight program. CPAB registration includes an assessment of the firm’s structure, system of quality management, audit experience, licensing with the relevant provincial CPA body, and capacity to perform audits in accordance with Canadian Auditing Standards. CPAB conducts audit quality assessments through inspections of selected high-risk sections of audit engagement files and evaluations of firms’ systems of quality management. Firms auditing 100 or more reporting issuers are inspected annually, firms auditing between 50 and 99 reporting issuers are inspected at least every two years, and other firms are inspected periodically based on CPAB’s risk analysis. CPAB is recognized as an auditor oversight body across Canadian jurisdictions. In Ontario, its authority is supported by the Canadian Public Accountability Board Act, 2006, while in Québec CPAB operates through formal cooperation agreements with the Ordre des CPA du Québec. CPAB is also recognized by provincial securities regulators and other provincial authorities as the independent oversight body for auditors of reporting issuers. CPAB is responsible for registering and overseeing participating audit firms that audit reporting issuers, conducting inspections of audit engagement files and firms’ systems of quality management, investigating potential deficiencies, imposing remedial actions and sanctions where necessary, and contributing comments and recommendations on accounting and auditing standards to relevant standard-setting bodies. Its regulatory assessments focus on audits of reporting issuers and do not extend to audits of private companies, not-for-profit organizations, or other non-public entities. CPAB is a member of the International Forum of Independent Audit Regulators, supporting international cooperation and the exchange of best practices among independent audit oversight authorities.
Lea también: Armonización Contable en el Sector Público
Sistema de Revisión de Calidad (QA) e Investigación y Disciplina (I&D)
The quality assurance (QA) review system in Canada is established through shared oversight by the Canadian Public Accountability Board (CPAB) for audits of reporting issuers and the provincial and territorial Chartered Professional Accountant (CPA) bodies for other assurance and related engagements performed by CPA firms. Under National Instrument 52-108 Auditor Oversight, audit firms that audit reporting issuers must participate in CPAB’s oversight program. CPAB conducts audit quality assessments through inspections of selected high-risk audit engagement files and evaluations of firms’ systems of quality management. CPAB inspects firms auditing 100 or more reporting issuers annually, firms auditing between 50 and 99 reporting issuers at least every two years, and other participating firms periodically based on risk. Provincial and territorial CPA bodies conduct practice inspections for CPA firms performing assurance, compilation, and other specified engagements not covered by CPAB. The provincial bodies apply a harmonized approach to inspections and evaluate compliance with professional standards, including the CPA Canada Handbook - Assurance and applicable quality management standards. The QA review framework is operational and applies to audits of reporting issuers and other mandatory assurance engagements through CPAB and provincial CPA body inspection programs. Accordingly, the jurisdiction-level QA review system is aligned with the requirements of Statement of Membership Obligations 1 and is assessed as adopted. The investigative and disciplinary (I&D) system in Canada is established at the provincial and territorial level. Provincial and territorial Chartered Professional Accountant (CPA) bodies have legislative authority to investigate and discipline members, students, and firms for breaches of professional standards, ethical requirements, and regulatory obligations. Their systems include complaints intake, investigation, disciplinary hearings, sanctions, and appeals. For example, CPA Ontario’s Discipline Committee hears and decides allegations of professional misconduct against members, students, and firms. Auditors of reporting issuers are also subject to enforcement by the Canadian Public Accountability Board (CPAB). Under National Instrument 52-108 Auditor Oversight and the CPAB Rules, participating audit firms are subject to inspection, investigation, enforcement actions, and sanctions where audit quality deficiencies or other breaches are identified. The I&D framework is operational and applies to regulated professional accountants and firms through the provincial and territorial CPA bodies, with additional oversight for audit firms that audit reporting issuers through CPAB.
Lea también: Armonización Contable en Latinoamérica