La parcialidad de las medidas de actualización de balances analizada mediante un estudio de las ausencias más significativas en la normativa de 1996
- Cano Rodríguez, M.
- Álvarez López, José María Carlos
- Lillo Criado, Juan Luis
ISSN: 1138-4891
Year of publication: 1998
Volume: 1
Issue: 1
Pages: 19-52
Type: Article
More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Abstract
We think that the balance sheet updating of 1996, adjusted nearly exclusively to the revaluation of the material fixed assets, means, from an accounting point of view, a partial solution to the inflation problem. To give credit to such a hypothesis, we choose the main balance sheet items which, being affected equally by price variations, stay away from their scope -intangible fixed assets, stocks, securities, reversion Fund, and we analyze them having as an aim to determine whether it is justifiable or not, from an economical point of view, the rectification of their values. We can find reasoning behind all of them; although we find out likewise that the solution to inflation effects, in particular certain cases, in the future they will probably have to undergo a deep revision of the criteria in the valuation that they adopt nowadays.