作者: Julián González Pascual , Margarita López Flores
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摘要: Ante la actual situacion de crisis, las instituciones nacionales e internacionales han disenado medidas tendentes a dinamizar economia que habia entrado en clara recesion. La empresas se ha resentido, no solo por crisis financiera internacional, tambien los efectos derivados tiempos cuanto aplicacion una norma valoracion: del valor razonable. Estar obligado valorar ciertos activos financieros su razonable, cuando cotizacion titulos representativos capital perdido gran porcentaje valor, motivara inversores reconozcan grandes cantidades perdidas. El conjunto adoptadas nivel mundial ante este problema deberan abarcar tanto aspectos economicos como suministro informacion contable real y util. Clasificacion JEL: G01, G38, H12 Abstract Faced with the present national and international institutions have designed measures that tend to stimulate economy; has clearly entered phase of recession. Firms’ economies been affected, not only by financial but also effects derived, in times from application valoration norm: reasonable value. Being obliged valuate certain assets at their value, when quotation representative titles lost considerable percentage will force investors recognize large losses. The sum adopted world level, faced this problem, should cover both economic aspects, as well data providing accounting information is real, useful.