Estados financieros estandarizados

ESTADOS FINANCIEROS ESTANDARIZADOS

El objetivo es comparar los estados financieros de diferentes firmas.

Para comenzar a realizar comparaciones, una cosa obvia a realizar es estandarizar dealguna forma los estados financieros. Una forma muy habitual y útil de llevar a cabo esto es trabajar con porcentajes en lugares de unidades monetarias. En esta sección se describirán dos formasdiferentes de estandarizar los estados financieros, de acuerdo con estas normas.

• Estados financiero “common-size”

Estado financiero que muestra todas las partidas porcentuales

- Balance“Common-size”: 100% Capital empleado o activos totales

- P & L “Common-size”: 100% ingresos totals

Common size ratios are used to compare financial statements of different-sizecompanies, or of the same company over different periods. By expressing the items in proportion to some size-related measure, standardized financial statements can be created, revealing trends and providinginsight into how the different companies compare.

The common size ratio for each line on the financial statement is calculated as follows:

Common Size Ratio = Item of Interest / ReferenceItem

the ratios often are expressed as percentages of the reference amount. Common size statements usually are prepared for the income statement and balance sheet, expressing information as follows:• Income statement items - expressed as a percentage of total revenue
• Balance sheet items - expressed as a percentage of total assets
The following example income statement shows boththe dollar amounts and the common size ratios:
Common Size Income Statement
|  |  Income Statement   |Common-Size |
|| |Income Statement |
|  |
|Revenue...