Panama Chart of Accounts

Hola Sergi,

El tema es que en Panamá (como en muchos otros paises), no hay un estándar de plan de cuenta, cada quien genera su plan de cuentas siempre y cuando se rijan por los ‘Principios contables generalmente aceptados’, lo cual da para mucho. El plan que adapté es un esquema que funciona para muchos, pero para otros es insuficiente (e incluso incorrecto), de hecho he pensado en separarlos en dos módulos, ya que el de los impuestos si está más definido y aceptado.


¿De donde sacaste este esquema? ¿Es de alguna fuente oficial/reconocida? En caso afirmativo quizáis lo podamos utilizar.

Entonces quizás vale la pena incluir dos planes contables dentro del módulo de localización de panama:

  • Uno solo con impuestos
  • Otro con impuestos mas una estructura basica

De todos modos, creo que lo mejor es que nos passes referencias sobre lo que dice la legislación para que lo podamos revisar.

Would an IFRS or US GAAP chart of account works for you? I always wondering if we should not have such generic chart of account in standard so non-normalized countries could use it a starting base.

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De hecho, las declaraciones de renta deben ser preparadas en base a registros de contabilidad que utilicen el sistema de devengado sobre la base de las Normas Internacionales de Información Financiera (IFRS).

Investigando un poco, son varios los paises que su contabilidad se sustenta sobre estas normas.

Sin embargo, no he visto ningún ejemplo de plan de cuentas que pueda considerar como general (no se si puedan apuntarme a alguno), estoy a la espera de que me envien las normas para poder estudiarlas y asi proponer alguno.

I found in the IFRS web site this IFRS Taxonomy Illustrative Examples, I think the first example ‘Illustrative financial statements for SMEs’ is the special interest for Tryton. This can point us to an easy way to create a simple and generic chart of account. Additionaly I found this example of IFRS chart of account we can look at.

Hi all,

After several days researching and consulting with a couple of accountants here in Panama, I think it is possible to have a basic and generic chart of accounts based on IFRS standards as a starting point for many users.

There are many countries that implement IFRS standards, either totally or partially.

For the moment, I published here my proposed chart of accounts in English and Spanish, which is probably incomplete, however if you consider that it should be done in other way, let me know.

I do not know if I should open a new discussion or change the name of the current one, or on the contrary, close it if it is not a priority issue or there is little interest.

Comments from people whose countries are governed by these rules are important, especially accountants.

First of all, thanks for your work on this. Your proposal looks promising.

IIUC you only included accounts records but we need to have a valid type to create them on Tryton. The type will be used to create the balance sheet and the income statement. Are there some models defined on the IFRS website?

Yes, indeed IFRS is all about this.

. I will write some proposal of Balance and Result statement and I will publish them as well

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I added two new files (account_type.txt and account_type_es.txt), I linked account type with corresponding account too. You can check it out and comment.

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Hi Fredy,

I’ve checked your proposal and at first sign it looks good to me. I did not manage to find the source of this data. Do you have some direct link for future reference? We will need this to allow checking the chart source to module users.

I think you can propose a change to include this as part of a new module named account_ifrs. As you have the same accounts with two languages (English and Spanish) we should use a XSLT script to generate two charts (one per language) from a single xml file. This will ease the maintenance of the module in the future.

Feel free to ask any doubts it may rise during the process.

Hi Sergi,

What I show is the result of the interpretation I make (with the help of panamanian public accountants) of IFRS as provided by the government, publishing said standards in Resolucion No 201-1369 del 5 de agosto de 2008

I also use IFRS Taxonomy 2020 - A view of the IFRS Taxonomy 2020 (organised by financial statement) as an illustration.

I think it would be convenient for people from other countries (see: Who uses IFRS Standards?) where these standards are implemented,
could make their comments on it in order to unify criteria about what can be considered generic and basic. I think the title of the current discussion could be changed to ‘IFRS chart of account proposal’
and wait a while for the interest and comments of other people.

Hi Sergi,

Can you point me to where I can look at this kind of XSLT implementation?

I would like to make a prototype before the formal proposal, however I insists we need more interest and technical point of view about this topic.

Sorry, I saw account module implements this by using localize.xls file.
I am working on a prototype, once it is done I will made a proposal for your consideration.

Finally I made this IFRS / NIIF Accounting proposal. Thanks to @ced and especially to @pokoli for their comments and help.