NIIF/NIC vs PGC. Valoración del inmovilizado material
Fecha
2016-07-01
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Jaén: Universidad de Jaén
Resumen
Este trabajo trata de dos de los más importantes modelos normativos contables actuales: el IASB y el ordenamiento español y, en consecuencia, de las diferencias que puedan surgir entre las Normas Internacionales de Información Financiera (NIIF) y la normativa contable española.
La relevancia de las diferencias entre marcos normativos viene dada por la posibilidad de ocasionar dificultades o costes a las empresas, en especial, aquellas de carácter internacional. Nuestro estudio se centra en la disparidad de ambas normativas en cuanto al tratamiento contable del inmovilizado material: su reconocimiento y valoración, tanto en un primer momento como en uno posterior.
This paper deals with the study and analysis of the two most important current regulatory models: the IASB and the Spanish system and, consequently, of any differences that may arise between the International Financial Reporting Standards (IFRS) and the Spanish accounting regulations. The difference between regulatory frameworks is given by the possibility of causing difficulties or costs on businesses in particular those of an international character. Our study focuses on the difference of standards for plant, property and equipment: in recognition and measurement, both initial and later.
This paper deals with the study and analysis of the two most important current regulatory models: the IASB and the Spanish system and, consequently, of any differences that may arise between the International Financial Reporting Standards (IFRS) and the Spanish accounting regulations. The difference between regulatory frameworks is given by the possibility of causing difficulties or costs on businesses in particular those of an international character. Our study focuses on the difference of standards for plant, property and equipment: in recognition and measurement, both initial and later.