Las sociedades que utilizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a us gaap. ¿está justificada esta decisión de la sec en el ámbito del sector de las telecomunicaciones?

Companies using ifrs are no longer obliged to reconcile their accounting figures to us gaap. is this sec's decision justified in the telecommunications sector?

  • Juan Palomares Laguna Universidad Carlos III, Madrid
  • Enrique Corona Romero UNED
Palabras clave: US GAAP, NIC/NIIF, convergencia, reconciliación, primera adopción

Resumen

Nuestro trabajo tiene como objetivo contrastar si la decisión de la SEC en base a la cual se permite no reconciliar el Patrimonio Neto (PN) y el Resultado neto (RN), a las normas americanas, exclusivamente a las sociedades que utilizan las NIC/NIIF en sus estados primarios, esta justificada o no. Nuestro estudio esta referido al sector de las telecomunicaciones por lo que otros trabajos deberán en su caso contrastar si los resultados aquí obtenidos son extrapolables a otros sectores.

Utilizando una muestra de sociedades pertenecientes al sector de las telecomunicaciones, analizaremos si las distancias con los US GAAP se reducen o no, una vez que éstas han migrado a las NIC/NIIF y si éstas diferencias son significativas. Podemos afirmar, de forma general, en base a los resultados obtenidos, que la migración a la normativa internacional ha supuesto un acercamiento con los US GAAP y que las diferencias no son significativas, aunque sí existen tipos de ajustes, como las combinaciones de negocios, que de por si solos introducen impactos significativos. Sin embargo, de forma transitoria, las sociedades recién migradas muestran una menor homogeneidad en el RN con los US GAAP.

Por todo ello, consideramos acertada la decisión de la SEC, aunque futuras investigaciones deberán confirmar que las diferencias tienden a reducirse una vez que los efectos de la NIIF 1 se difuminan y que los avances previstos en la armonización de iure se trasladan a la armonización de facto.

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Publicado
01-01-2009
Cómo citar
Palomares Laguna, J., & Corona Romero, E. (2009). Las sociedades que utilizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a us gaap. ¿está justificada esta decisión de la sec en el ámbito del sector de las telecomunicaciones?. Revista De Contabilidad - Spanish Accounting Review, 12(1), 45-94. https://doi.org/10.1016/S1138-4891(09)70002-0
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