Publication: Fundamentos conceptuales del resultado global
Loading...
Date
2009
Authors
Sousa Fernández, Fernando
item.page.secondaryauthor
item.page.director
Publisher
publication.page.editor
publication.page.department
DOI
https://doi.org/10.1016/S1138-4891(09)70007-X
item.page.type
info:eu-repo/semantics/article
Description
Abstract
Con el propósito de reportar una mayor utilidad a los inversores, desde la década de los
noventa del siglo XX los organismos emisores de normas contables más influyentes en el
panorama internacional, entre los que cabe destacar el IASB y el FASB, han incorporado
a sus cuerpos normativos el resultado global, asumido también en la Circular 4/2004 del
Banco de España y en el Plan General de Contabilidad 2007.
Ante esta concepción novedosa del resultado empresarial para nuestro entorno, este
trabajo plantea como objetivo esencial revisar, acotar y sintetizar sus fundamentos
teóricos, dispersos a lo largo del siglo XX, fundamentalmente en la literatura contable
anglosajona.
Una vez delimitado su soporte conceptual, además de destacar la existencia de un gap
significativo entre el mismo y la realidad de su regulación actual, queremos analizar la
incidencia de su adopción en la práctica, para lo que revisamos las contribuciones
empíricas de los últimos años
For the convenience of investors, since the 1990s the most influential accounting standard-setters on the international scene, including the IASB and the FASB, have incorporated the concept of comprehensive income, also adopted in Circular 4/2004 of the Bank of Spain and in the 2007 General Accounting Plan. In view of this new conception of corporate income for our environment, this study aims to review, delimit and synthesize its theoretical foundations, found throughout the 20th Century, predominantly in the Anglo-Saxon accounting literature. Once its conceptual foundations are delimited, besides emphasizing the existence of a significant gap between such conceptual foundations and the reality of present regulations, we will analyze the effect of the adoption of this new conception in practice. To do so, the empirical contributions over the last few years will be taken into consideration
For the convenience of investors, since the 1990s the most influential accounting standard-setters on the international scene, including the IASB and the FASB, have incorporated the concept of comprehensive income, also adopted in Circular 4/2004 of the Bank of Spain and in the 2007 General Accounting Plan. In view of this new conception of corporate income for our environment, this study aims to review, delimit and synthesize its theoretical foundations, found throughout the 20th Century, predominantly in the Anglo-Saxon accounting literature. Once its conceptual foundations are delimited, besides emphasizing the existence of a significant gap between such conceptual foundations and the reality of present regulations, we will analyze the effect of the adoption of this new conception in practice. To do so, the empirical contributions over the last few years will be taken into consideration
Citation
item.page.embargo
Ir a Estadísticas
Este ítem está sujeto a una licencia Creative Commons. http://creativecommons.org/licenses/by-nc-nd/4.0/