Publication: Reforma de la NIC 37: un contraste conceptual de los nuevos desarrollos normativos sobre provisiones
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2016-12-20
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Universidad Complutense de Madrid
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Abstract
El IASB tiene la intención de emitir una nueva Norma Internacional de Información Financiera que sustituirá la NIC 37, Provisiones, Activos Contingentes y Pasivos Contingentes, a cuyo efecto publicó en 2005 un borrador de modificación que marcó el inicio de un proceso de discusiones y elaboración de conclusiones provisionales que aún no ha concluido. Las dificultades, sobre todo de tipo conceptual, hacen complicado el logro de un modelo contable coherente y satisfactorio. Objetivos Esta tesis tiene dos objetivos principales: - Presentar una reflexión crítica de carácter conceptual sobre los desarrollos normativos protagonizados por el IASB en torno a los pasivos de naturaleza incierta. Así, la tesis aborda la identificación de las deficiencias e inconsistencias del proyecto de investigación del IASB, centrándose en el análisis de los documentos de trabajo de la reforma publicados y de los debates llevados a cabo en el seno del Consejo, así como de las críticas y comentarios suscitados a raíz de los procesos de consulta promovidos por el órgano regulador. - Construir un modelo contable que, aspirando a salvar las dificultades encontradas, permita reconocer y valorar los pasivos de carácter incierto, de tal modo que la información publicada en los estados financieros relativa a los mismos contribuya a facilitar a los inversores, tanto actuales como potenciales y en cuanto que proveedores de capital, la evaluación del riesgo y del rendimiento inherentes a sus inversiones. Con tales objetivos, la tesis comienza dando un esbozo de la contabilidad como instrumento orientado principalmente a servir en la toma de decisiones de los inversores. Después se ofrece una descripción de la norma vigente, para continuar, a medida que se tratan los distintos conceptos implicados, con un análisis crítico de dicha norma. Se exponen, también en el curso de ese estudio conceptual y con aún mayor detenimiento, las soluciones propuestas por el IASB durante el proceso de reforma, dándoles un tratamiento especialmente crítico en el que se pone el acento sobre todo en sus puntos débiles desde un punto de vista conceptual. Finalmente, se propone un modelo contable...
The IASB intends to issue a new International Financial Reporting Standard which will replace IAS 37, Provisions, Contingent Liabilities and Contingent Assets. To this end, in 2005 it published an exposure draft of proposed amendments which marked the beginning of a process of discussions and tentative conclusions that has not yet concluded. The difficulties encountered, mostly conceptual, impede the achievement of a coherent and satisfactory accounting model. Objectives This thesis has two main objectives: - To develop a critical conceptual reflection on the regulatory researches coming from the IASB on uncertain liabilities. Thus, the thesis identifies weaknesses and inconsistencies of the project, focusing on the analysis of the provided staff papers and meeting debates at the Board, as well as of the received comments during the invitation to comment periods. - To build an accounting model that, designed to overcome the difficulties, allows the recognition and measurement of uncertain liabilities, in such a way that financial statements offer useful information for existing and potential investors for their risk evaluation and assessment needs of the return on equity investment or credit instruments. First, the thesis outlines accounting as a tool for investor decision making. Second, it describes the current standard, offering a critical analysis. Third, it tackles proposed contributions from the IASB during the reform process, and focuses on weaknesses from a conceptual point of view. Last, it proposes an accounting model...
The IASB intends to issue a new International Financial Reporting Standard which will replace IAS 37, Provisions, Contingent Liabilities and Contingent Assets. To this end, in 2005 it published an exposure draft of proposed amendments which marked the beginning of a process of discussions and tentative conclusions that has not yet concluded. The difficulties encountered, mostly conceptual, impede the achievement of a coherent and satisfactory accounting model. Objectives This thesis has two main objectives: - To develop a critical conceptual reflection on the regulatory researches coming from the IASB on uncertain liabilities. Thus, the thesis identifies weaknesses and inconsistencies of the project, focusing on the analysis of the provided staff papers and meeting debates at the Board, as well as of the received comments during the invitation to comment periods. - To build an accounting model that, designed to overcome the difficulties, allows the recognition and measurement of uncertain liabilities, in such a way that financial statements offer useful information for existing and potential investors for their risk evaluation and assessment needs of the return on equity investment or credit instruments. First, the thesis outlines accounting as a tool for investor decision making. Second, it describes the current standard, offering a critical analysis. Third, it tackles proposed contributions from the IASB during the reform process, and focuses on weaknesses from a conceptual point of view. Last, it proposes an accounting model...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad II (Contabilidad), leída el 19/01/2016