VALORACIÓN DE LAS EXISTENCIAS EN LOS GRUPOS COTIZADOS DEL SECTOR INMOBILIARIO (2005-2016)
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2017-09
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Jaén: Universidad de Jaén
Resumen
[ES]Debido al proceso de armonización contable, Europa recogió normativamente la adopción de las NIC-NIIF y a continuación España impulsó una reforma contable, por la cual se incorporaron formalmente a nuestro derecho contable esta normativa, aunque su campo de actuación directa se restringió a la formulación de las cuentas consolidadas de los grupos de empresas que cotizaban en mercados financieros de la Unión Europea, a partir de 2005.
El objetivo principal del presente trabajo es, tras exponer las principales normativas referente a la valoración de existencias desde un punto de vista internacional y nacional, analizar el comportamiento de las existencias y su efecto en la cuenta de pérdidas y ganancias consolidadas de las empresas españolas cotizadas inmobiliarias, según la aplicación de la NIC 2. El intervalo de tiempo de estudio será desde 2005 hasta 2015, ya que supone un periodo económicamente muy interesante, en especial para nuestro sector objeto de estudio.
[EN] Due to the process of accounting harmonization, Europe adopted legislation for the adoption of IAS-IFRS and subsequently Spain promoted an accounting reform, which was formally incorporated into our accounting law, although its field of direct action was restricted to the formulation of the consolidated accounts of groups of companies which were listed on European Union financial markets, as from 2005. The main objective of this paper is to analyze the behavior of stocks and their effect on the consolidated profit and loss account of listed Spanish companies, after exposing the main regulations regarding the valuation of stocks from an international and national point of view. Real estate, according to the application of the NIC 2. The interval of study time will be from 2005 to 2015, since it supposes an economically very interesting period, especially for our sector under study.
[EN] Due to the process of accounting harmonization, Europe adopted legislation for the adoption of IAS-IFRS and subsequently Spain promoted an accounting reform, which was formally incorporated into our accounting law, although its field of direct action was restricted to the formulation of the consolidated accounts of groups of companies which were listed on European Union financial markets, as from 2005. The main objective of this paper is to analyze the behavior of stocks and their effect on the consolidated profit and loss account of listed Spanish companies, after exposing the main regulations regarding the valuation of stocks from an international and national point of view. Real estate, according to the application of the NIC 2. The interval of study time will be from 2005 to 2015, since it supposes an economically very interesting period, especially for our sector under study.