Publication: Reflexiones en Torno al Concepto de Patrimonio Neto
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Date
2002
Authors
Guzmán Raja, Isidoro ; Duréndez Gómez-Guillamón, Antonio Luis
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Abstract
La definición de “patrimonio neto” se encuentra vinculada a la manera de valorar los activos y pasivos por las empresas, hecho que no puede alejarse de las condiciones del entorno económico que dilucida la viabilidad de la actividad empresarial. Por ello, en base a la dificultad que comporta la delimitación de dicho concepto con carácter genérico, el presente trabajo trata de abordar la normalización del patrimonio neto a través del análisis crítico de la escasa legislación que lo regula, considerando simultáneamente las discrepancias observadas entre la doctrina contable. En este sentido, hemos enfocado nuestra labor atendiendo básicamente a las circunstancias económicas en que puede encontrarse la empresa, desde la perspectiva de una situación de continuidad de la explotación o cese de la actividad.
The net worth concept is linked with the way of valuing assets and liabilities, fact associated with the economic background conditioning the life of the companies. Because of that, there exists an important problem with the definition of net worth concept. The present paper tries to address the concept normalization across the critical analysis of its legal regulation, considering the existing differences between accounting academics. In that sense, we focus our work basing on the specific economic circumstances of each society, from the view of the going concern principle and in the opposite case
The net worth concept is linked with the way of valuing assets and liabilities, fact associated with the economic background conditioning the life of the companies. Because of that, there exists an important problem with the definition of net worth concept. The present paper tries to address the concept normalization across the critical analysis of its legal regulation, considering the existing differences between accounting academics. In that sense, we focus our work basing on the specific economic circumstances of each society, from the view of the going concern principle and in the opposite case
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