Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF
Open Access
- 1 July 2015
- journal article
- Published by Servicio de Publicaciones de la Universidad de Murcia in Revista de Contabilidad
- Vol. 18 (2), 217-224
- https://doi.org/10.1016/j.rcsar.2015.01.007
Abstract
ResumenEn este trabajo se analiza el efecto de los cambios en las políticas y criterios contables sobre el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles, no cotizados, que no aplicaron las NIIF como consecuencia de la adaptación de la normativa contable, instrumentada a través del nuevo PGC y la nota explicativa del ICAC sobre las normas de formulación de cuentas anuales consolidadas. Asimismo, se evalúan los efectos de la transición a la nueva normativa teniendo en cuenta el tamaño de los grupos. Con este objetivo, se examinaron las cuentas anuales consolidadas de los 100 mayores grupos españoles formuladas de acuerdo con la normativa española, buscando diferencias significativas entre los patrimonios netos bajo ambas normativas. Los resultados obtenidos ofrecen evidencia sobre la ausencia de impacto significativo en el patrimonio neto consolidado de estos grupos españoles en la transición a las nuevas normas contables del ejercicio 2007 al 2008 y, con ello, de que la información resulta útil para los usuarios en cuanto a su comparabilidad. Por consiguiente, el hecho de que el Gobierno permitiera para los grupos (y empresas) españoles que no aplican NIIF no presentar información comparativa, puede considerarse finalmente una decisión acertada, pues ha facilitado la transición a las nuevas normas sin coste de comparabilidad y sin problemas de presentación y conversión de las cifras anteriores.AbstractThis paper analyzes the effect of changes in accounting policies and criteria on consolidated equity at January 1st 2008 among Spanish unlisted groups that did not implement the International Financial Reporting Standards (IFRS), following the revision of the accounting rules implemented through the new General Accounting Plan and the explanatory note published by the Institute of Accounting and Accounts Auditing (ICAC) on the standards for the presentation of consolidated financial statements. In addition, we evaluate the effects of the transition to the new rules, taking into account the size of each group. To do so, we analyzed the consolidated annual accounts of the 100 largest Spanish firms which have been prepared in accordance with applicable Spanish regulations, by seeking significant differences between equities under the two sets of standards. The results obtained show there has been no significant impact on the consolidated net assets of Spanish groups that have not implemented the international rules regarding the transition to new accounting standards for 2007-2008, and therefore that the information, by enabling comparability, is useful for users. Therefore, the decision by Spanish Government to allow groups that do not implement the IFRS not to present comparative information can be considered to have been correct, as this has facilitated the transition to the new standards without provoking comparability costs and troubles of presentation and conversionKeywords
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