Publication: Las sociedades que utiizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a US GAAP. ¿Está justificada esta decisión de la SEC en el ámbito del sector de las telecomunicaciones?
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Date
2009
Authors
Palomares Laguna, Juan ; Corona Romero, Enrique
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Publisher
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DOI
https://doi.org/10.1016/S1138-4891(09)70002-0
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info:eu-repo/semantics/article
Description
Abstract
Nuestro trabajo tiene como objetivo contrastar si la decisión de la SEC en base a la cual se
permite no reconciliar el Patrimonio Neto (PN) y el Resultado neto (RN), a las normas
americanas, exclusivamente a las sociedades que utilizan las NIC/NIIF en sus estados
primarios, esta justificada o no. Nuestro estudio esta referido al sector de las
telecomunicaciones por lo que otros trabajos deberán en su caso contrastar si los resultados
aquí obtenidos son extrapolables a otros sectores.
Utilizando una muestra de sociedades pertenecientes al sector de las telecomunicaciones,
analizaremos si las distancias con los US GAAP se reducen o no, una vez que éstas han
migrado a las NIC/NIIF y si éstas diferencias son significativas. Podemos afirmar, de forma
general, en base a los resultados obtenidos, que la migración a la normativa internacional
ha supuesto un acercamiento con los US GAAP y que las diferencias no son significativas,
aunque sí existen tipos de ajustes, como las combinaciones de negocios, que de por si
solos introducen impactos significativos. Sin embargo, de forma transitoria, las sociedades
recién migradas muestran una menor homogeneidad en el RN con los US GAAP.
Por todo ello, consideramos acertada la decisión de la SEC, aunque futuras
investigaciones deberán confirmar que las diferencias tienden a reducirse una vez que los
efectos de la NIIF 1 se difuminan y que los avances previstos en la armonización de iure
se trasladan a la armonización de facto
The aim of this paper is to test whether, the SEC’s decision to allow only companies using IFRS not to reconcile their Equity (E) and Net Profit (NP) to US GAAP is justified. Our research is restricted to the telecommunications sector, and therefore, further research is needed to test whether our result are similar for other sectors. Using a sample of companies belonging to the telecommunications sector, we investigate whether the differences to US GAAP have been reduced after adopting IFRS, and whether these differences are significant. According to our results, the IFRS adoption process has reduced the existing gap to US GAAP. In general, our findings show no significant differences, although there are some specific adjustments, such as business combinations, where the differences were statistically significant. However, we find evidence that the IFRS adoption process has led to a temporary increase in the existing gap to US GAAP for the NP. Therefore, we consider that the SEC’s decision is appropriate. Future research is needed to confirm the tendency found in this study indicating that the differences are decreasing as the effects of the NIIF 1 fade away and that the expected advances in the iure harmonization move to the facto harmonization
The aim of this paper is to test whether, the SEC’s decision to allow only companies using IFRS not to reconcile their Equity (E) and Net Profit (NP) to US GAAP is justified. Our research is restricted to the telecommunications sector, and therefore, further research is needed to test whether our result are similar for other sectors. Using a sample of companies belonging to the telecommunications sector, we investigate whether the differences to US GAAP have been reduced after adopting IFRS, and whether these differences are significant. According to our results, the IFRS adoption process has reduced the existing gap to US GAAP. In general, our findings show no significant differences, although there are some specific adjustments, such as business combinations, where the differences were statistically significant. However, we find evidence that the IFRS adoption process has led to a temporary increase in the existing gap to US GAAP for the NP. Therefore, we consider that the SEC’s decision is appropriate. Future research is needed to confirm the tendency found in this study indicating that the differences are decreasing as the effects of the NIIF 1 fade away and that the expected advances in the iure harmonization move to the facto harmonization
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