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Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable

Author

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  • Marín Hernández, Salvador
  • Antón Renart, Marcos
  • Ortiz Martínez, Esther

Abstract

Transcurridos 5 años desde la aplicación efectiva de la reforma contable en España, con el presente trabajo se ha buscado mostrar la opinión de los «Economistas Expertos en Contabilidad e Información Financiera» (ECIFCGE) sobre diversas cuestiones relacionadas con la misma. Para ello se ha utilizado una base empírica obtenida de sendas encuestas realizadas en 2008, 2009 y, la última, a finales del año 2012. De forma general se concluye que los economistas españoles, de este ámbito de la profesión, tienen un amplio conocimiento de la normativa que emana de la reforma contable; que este ha aumentado y/o se ha consolidado con el paso del tiempo; que las complicaciones han disminuido con el transcurso del mismo, que ven ahora con menos distancia la adaptación y el uso de las NIC/NIIF, y que su dominio ha aumentado con el grado de conocimiento y formación. De forma específica siguen ocupando mayor dedicación las áreas de patrimonio neto, valoración de activos y pasivos financieros, derivados, grupos 8 y 9, partes vinculadas y resultados extraordinarios, pero con valores medios en disminución por cada año transcurrido.

Suggested Citation

  • Marín Hernández, Salvador & Antón Renart, Marcos & Ortiz Martínez, Esther, 2015. "Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 87-98.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:87-98
    DOI: 10.1016/j.rcsar.2014.07.002
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    References listed on IDEAS

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    More about this item

    Keywords

    Reforma contable; Economistas; Normas internacionales de información financiera; Cambios contables; Normalización contable; New Spanish GAAP; Economists; International financial reporting standards; Accounting changes; Accounting standards;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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