Publication: La Parcialidad de las Medidas de Actualización de Balances Analizada Mediante Un Estudio de las Ausencias más Significativas en la Normativa de 1996
Authors
Carlos Alvarez López, Jose María ; Cano Rodríguez, Manuel ; Lillo Criado, Juan Luis
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Abstract
La actualización de balances de 1996, por ceñirse casi en exclusiva a la revalorización del inmovilizado material entendemos que contablemente supone una solución parcial al problema de la inflación. Para acreditar dicha hipótesis escogemos las principales partidas del balance que, estando afectadas igualmente por las variaciones de precios, quedan fuera de su ámbito -inmovilizado inmaterial, existencias, valores mobiliarios, Fondo de reversión-, y las analizamos con el fin de determinar si desde un punto de vista económico es justificable o no la rectificación de sus valores. En todas hallamos argumentos para su revaluación, aunque descubrimos asimismo que la solución a los efectos inflacionistas, en particular respecto a ciertos casos, posiblemente tenga que pasar en adelante por una revisión profunda de los criterios de valoración aplicados hoy día.
We think that the balance sheet updating of 1996, adjusted nearly exclusively to the revaluation of the material fixed assets, means, from an accounting point of view, a partial solution to the inflation problem To give credit to such a hypotlzesis, we choose the main balance sheet items which, being aflected equally by price variations, stay away from their scope -intangible fixed assets, stocks, securities, reversion Fund, and we analyze them having as an aim to determine wether it is justifiable or not, from an econornical point of view, the rectification of their values. We can find reasoning behind all of them; although we find out likewise that the solution to infation egects, in particular certairz cases, irz thefutzire they will probably have to undergo a deep revision of the criteria in the valuation that they adopt nowadays.
We think that the balance sheet updating of 1996, adjusted nearly exclusively to the revaluation of the material fixed assets, means, from an accounting point of view, a partial solution to the inflation problem To give credit to such a hypotlzesis, we choose the main balance sheet items which, being aflected equally by price variations, stay away from their scope -intangible fixed assets, stocks, securities, reversion Fund, and we analyze them having as an aim to determine wether it is justifiable or not, from an econornical point of view, the rectification of their values. We can find reasoning behind all of them; although we find out likewise that the solution to infation egects, in particular certairz cases, irz thefutzire they will probably have to undergo a deep revision of the criteria in the valuation that they adopt nowadays.
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 1, N. 1, 1998
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