La Repercusión del Valor Razonable de los Bienes Inmuebles en la Utilidad de los Estados Financierosuna Nota de Investigación

  1. Navarro Galera, Andrés
  2. Pérez López, María Carmen
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2009

Volumen: 12

Número: 1

Páginas: 141-162

Tipo: Artículo

DOI: 10.1016/S1138-4891(09)70005-6 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

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.

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