La repercusión del valor razonable de los bienes inmuebles en la utilidad de los estados financieros: una nota de investigación

The incidence of the fair value of real estate in the usefulness of financial statements: a research note

  • Andrés Navarro Galera Universidad de Granada
  • María del Carmen Peréz López Universidad de Granada
Palabras clave: NIIF, valor razonable, marco conceptual, utilidad de la información financiera

Resumen

La elección en la reciente reforma contable española del criterio de valor razonable en lugar del coste histórico como base de valoración para determinados activos ha generado cierta controversia. Este trabajo estudia la posible incidencia de la adopción del valor razonable para el registro contable de los bienes inmuebles sobre la relevancia y la fiabilidad de la información financiera. El estudio empírico está basado en una encuesta sobre las percepciones de 151 responsables de la contabilidad de empresas españolas del sector de la construcción sobre la utilidad y fiabilidad de la información financiera basada en el valor razonable. El análisis de los resultados nos ha permitido concluir que, respecto al coste histórico, los responsables de contabilidad perciben que el valor razonable de los bienes inmuebles generaría estados financieros más útiles para representar la imagen fiel del patrimonio de la empresa. No obstante, los encuestados conciben la información financiera bajo valor razonable como menos objetiva y verificable. Asimismo, hemos comprobado que el tamaño de la empresa puede influir en la opinión de la repercusión del valor razonable sobre la relevancia y fiabilidad de los estados financieros.

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Publicado
01-01-2009
Cómo citar
Navarro Galera, A., & Peréz López, M. del C. (2009). La repercusión del valor razonable de los bienes inmuebles en la utilidad de los estados financieros: una nota de investigación. Revista De Contabilidad - Spanish Accounting Review, 12(1), 141-162. https://doi.org/10.1016/S1138-4891(09)70005-6
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