We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
La contabilidad creativa al amparo del valor razonable en el nuevo marco contable.
- Authors
Martín, Gracia Rubio
- Abstract
The establishment of the International Accounting Standards Board (IASB), through the new Spanish General Accounting Plan, has supposed important changes in the valuation norms that applied up to now, upon introducing financial criteria in many of the departures that compose the accounting states of the companies. The abandonment of the old parameters is done more evident with the break of the called "Price of Acquisition" by the recently adopted "Fair Value", which applies to certain assets and under specific circumstances; the most notable are: purchase price allocation of the intangible and tangible assets in business combinations, and valuation of the financial assets. The present article analyzes the possible consequences to introduce such criteria, without an adequate regulation of the figure of the independent expert in valuation, neither of its responsibility in the decision of such values.
- Subjects
ACCOUNTING; INTERNATIONAL Accounting Standards Board; FAIR value; PUBLIC utility rates; VALUATION; MERGERS &; acquisitions
- Publication
Partida Doble, 2009, Vol 20, Issue 212, p16
- ISSN
1133-7869
- Publication type
Article