Publication: Cambios en la normativa sobre fondo de comercio: algunas evidencias empíricas
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Date
2004
Authors
Navarro García, Juan Carlos
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la
actualidad, tras el cambio en la normativa norteamericana, el IASB ha efectuado modificaciones en la
misma línea, de forma que, en vez de amortizar este bien, se deberá evaluar anualmente un eventual deterioro
del mismo.
En el presente trabajo hemos investigado las consecuencias que para determinados ratios hubiera tenido
utilizar un criterio semejante al establecido en la actualidad en las NIIF, utilizando para ello una muestra
de 177 sociedades españolas durante el periodo 1998-2000.
Los resultados obtenidos muestran que los ratios de endeudamiento, rentabilidad económica y rentabilidad
financiera del periodo analizado se hubieran visto afectados de forma estadísticamente significativa
por la eliminación de la amortización sistemática del fondo de comercio. Sin embargo, de cara a la normalización contable, creemos que también se deben tener en cuenta otros factores que se señalan en el
estudio
Accounting for goodwill has been controversial for a long time. As a result of a new regulation in USA, the IASB has also modified its regulation so that goodwill must be tested for impairment annually instead of being amortised. This paper have used accounting information of 177 Spanish group companies for the period 1998-2000. In this respect, we have analysed the consequences of excluding goodwill amortization on several important ratios. The empirical evidence presented indicated that certain ratios as debt-to-equity, return on assets and return on equity, are affected by new IFRS accounting treatment for goodwill. However, we consider that standard-setters must take into account other factors
Accounting for goodwill has been controversial for a long time. As a result of a new regulation in USA, the IASB has also modified its regulation so that goodwill must be tested for impairment annually instead of being amortised. This paper have used accounting information of 177 Spanish group companies for the period 1998-2000. In this respect, we have analysed the consequences of excluding goodwill amortization on several important ratios. The empirical evidence presented indicated that certain ratios as debt-to-equity, return on assets and return on equity, are affected by new IFRS accounting treatment for goodwill. However, we consider that standard-setters must take into account other factors
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