Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case
Resumen
El trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España desempeña un papel clave, y se analiza el caso Bankia como emblemático, dado que en él confluyen un conjunto de aspectos que ilustran el conflicto de intereses que determinan la información contable. El análisis sugiere la conveniencia de una mayor armonización de los sistemas de control en Europa y la necesidad de separar las potestades normativas contable y prudencial del regulador bancario en este país.
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