Publication: Valor razonable, valor de revalorización y coste en la valoración de los inmuebles: evidencia empírica en el Reino Unido
Loading...
Files
Official URL
Full text at PDC
Publication Date
2016-12-15
Authors
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Complutense de Madrid
Citations
Exportar
Abstract
La crisis de crédito de 2007 ha puesto de manifiesto la influencia del sector inmobiliario en la coyuntura económica global, subrayando la trascendencia que la valoración de los inmuebles puede tener en la economía. Dentro de la normativa contable internacional dictada por el IASB, la NIC 16 y la NIC 40 regulan, respectivamente, inmovilizado material e inversiones inmobiliarias, y de sus páginas se derivan tres modelos alternativos para la valoración de los inmuebles, según estén clasificados: modelo del coste, modelo del valor razonable y modelo del valor de revalorización. En la comunidad contable, organismos emisores de normas, países, empresas, académicos e investigadores, entre otros, se posicionan sobre coste o valor razonable, valor razonable o coste, pero casi todos ellos parecen olvidar que existe una tercera opción. El modelo del valor de revalorización se presenta como esa vía alternativa de valoración para los inmuebles, que comparte la mayoría de las ventajas atribuidas al modelo del valor razonable pero limitando la mayoría de las desventajas argumentadas en su contra. Objetivos, metodología y resultados El objetivo concreto de nuestra investigación es analizar el impacto cuantitativo en la información de los estados financieros de la valoración a valor razonable/valor de revalorización/coste en las propiedades inmobiliarias en Reino Unido, teniendo en cuenta la coyuntura económica de cada momento...
The credit crisis of 2007 has shown the influence of real estate in the global economic situation, stressing the importance that the valuation of the properties can have on the economy. Within the international accounting standards issued by the IASB, IAS 16 and IAS 40 regulate, respectively, property, plant and equipment and investment property, and from its pages, three alternative models for the valuation of properties are derived, as are classified: cost model, fair value model and revaluation model. In the accounting community, standard-setters, countries, companies, academics and researchers, among others, are positioned on cost or fair value, fair value or cost, but most of them seem to forget that there is a third option. The revaluation model is presented as the alternative route for property valuation, which shares most of the advantages attributed to the fair value model but limiting most of the disadvantages argued against. Objectives, methodology and results The specific aim of our research is to analyze the quantitative impact information in the financial statements of the measurement at fair value model / revaluation model / cost model in the UK real estate value, taking into account the economic situation of the moment...
The credit crisis of 2007 has shown the influence of real estate in the global economic situation, stressing the importance that the valuation of the properties can have on the economy. Within the international accounting standards issued by the IASB, IAS 16 and IAS 40 regulate, respectively, property, plant and equipment and investment property, and from its pages, three alternative models for the valuation of properties are derived, as are classified: cost model, fair value model and revaluation model. In the accounting community, standard-setters, countries, companies, academics and researchers, among others, are positioned on cost or fair value, fair value or cost, but most of them seem to forget that there is a third option. The revaluation model is presented as the alternative route for property valuation, which shares most of the advantages attributed to the fair value model but limiting most of the disadvantages argued against. Objectives, methodology and results The specific aim of our research is to analyze the quantitative impact information in the financial statements of the measurement at fair value model / revaluation model / cost model in the UK real estate value, taking into account the economic situation of the moment...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad II, leída el 18-01-2016