%0 Journal Article
%T An芍lisis de la Utilidad del Fair Value para la Valoraci車n de Activos de las Administraciones P迆blicas Espa olas
%A Andr谷s Navarro Galera
%A Manuel Pedro Rodr赤guez Bol赤var
%J Revista de Contabilidad : Spanish Accounting Review
%D 2004
%I Elsevier
%X En Espa a, durante los 迆ltimos a os el sistema contable p迆blico ha intentado adaptarse al modelo de las empresas mercantiles y a los pronunciamientos de les organismos normalizadores con mayor reconocimiento internacional. Recientemente, los cambios en las Directivas de la Uni車n Europea y las nuevas IPSAS de la IFAC, han incorporado trascendentes novedades, entre las que destaca un criterio de valoraci車n diferente del coste hist車rico, el denominado "fair value". Bajo el enfoque del paradigma de la utilidad de la informaci車n, este trabajo pretende analizar, sobre la base de las normas internacionales, las ventajas e inconvenientes del fair value para la valoraci車n de activos p迆blicos, intentando conocer su grado de utilidad y viabilidad en la pr芍ctica, para lo que, adem芍s de un estudio conceptual, hemos llevado a cabo una investigaci車n emp赤rica en las administraciones locales espa olas con poblaci車n superior a 50.000 habitantes. During the last few years in Spain, the public sector accounting system has tried to adapt to the model pursued by the business sector and the pronouncements of the most relevant international standards bodies. Recently, the changes in the Directives of the European Union and the new IPSAS issued by IFAC have introduced momentous changes; one that stands out from the rest is a criterion of valuation different to the historical cost, called "fair value ". Focusing on the paradigm of the utility of information, the purpose of this research paper is to analyse, on the bases of the international standards, the advantages and disadvantages that fair value presents in the valuation of public sector assets, trying to find out its usefulness and viability once put into practice. In this context, besides a conceptual study, we have carried out an empirical research on the Spanish Local Administrations of cities with more than 50.000 inhabitants.
%K fair value
%K public sector entities
%K international standards
%K usefulness of information.
%U http://www.rc-sar.es/verPdf.php?articleId=113