Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos
Conceptual changes in lease accounting: Regulatory and academic challenges
Resumen
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras años de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobbying. Para este análisis hemos escogido el proyecto actual de modificación de la norma de contabilidad de los contratos de arrendamiento y hemos analizado las cartas de comentario enviadas. Los resultados de este análisis son consistentes con las teorías en cuanto al posicionamiento y reflejan a su vez una utilización interesada del marco conceptual para esgrimir los argumentos. Mostramos asimismo con detalle la controversia que encierra esta propuesta de cambio y planteamos el reto que esto supone para la investigación contable.
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