Publication: La repercusión del valor razonable de los bienes inmuebles en la utilidad de los estados financieros: una nota de investigación
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Date
2009
Authors
Navarro Galera, Andrés ; Pérez López, María del Carmen
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Publisher
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DOI
https://doi.org/10.1016/S1138-4891(09)70005-6
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info:eu-repo/semantics/article
Description
Abstract
La elección en la reciente reforma contable española del criterio de valor razonable en
lugar del coste histórico como base de valoración para determinados activos ha generado
cierta controversia. Este trabajo estudia la posible incidencia de la adopción del valor
razonable para el registro contable de los bienes inmuebles sobre la relevancia y la
fiabilidad de la información financiera. El estudio empírico está basado en una encuesta
sobre las percepciones de 151 responsables de la contabilidad de empresas españolas del
sector de la construcción sobre la utilidad y fiabilidad de la información financiera basada
en el valor razonable. El análisis de los resultados nos ha permitido concluir que, respecto
al coste histórico, los responsables de contabilidad perciben que el valor razonable de los
bienes inmuebles generaría estados financieros más útiles para representar la imagen fiel
del patrimonio de la empresa. No obstante, los encuestados conciben la información
financiera bajo valor razonable como menos objetiva y verificable. Asimismo, hemos
comprobado que el tamaño de la empresa puede influir en la opinión de la repercusión del
valor razonable sobre la relevancia y fiabilidad de los estados financieros
The option in the recent Spanish regulation for fair value over historical cost, as the preferred measurement basis for some assets, has raised some controversy. This paper studies the effects on accounting information relevance and reliability of fair value accounting for investment properties. The empirical study is based on a questionnairebased survey of the perceptions of 151 Spanish accountants in the building industry about the usefulness and reliability of fair value accounting. The analysis of results allows us concluding that accountants perceive that the usefulness of financial statements increases when investment property is valued on a fair value basis, compared with a historical cost basis. However, respondents conceive fair value accounting as less objective and verifiable. We have also observed that firm size may influence the opinion of the impact of fair value on the relevance and reliability of financial statements
The option in the recent Spanish regulation for fair value over historical cost, as the preferred measurement basis for some assets, has raised some controversy. This paper studies the effects on accounting information relevance and reliability of fair value accounting for investment properties. The empirical study is based on a questionnairebased survey of the perceptions of 151 Spanish accountants in the building industry about the usefulness and reliability of fair value accounting. The analysis of results allows us concluding that accountants perceive that the usefulness of financial statements increases when investment property is valued on a fair value basis, compared with a historical cost basis. However, respondents conceive fair value accounting as less objective and verifiable. We have also observed that firm size may influence the opinion of the impact of fair value on the relevance and reliability of financial statements
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