Valor contable y la crisis financiera: las entidades de crédito espa？olas

the incorporation of reasonable value in the accounting systems of credit entities appears to reflect an economic-financial system more adjusted to reality and to help anticipate financial difficulties, thereby facilitating decision making by their management. however, the recent financial crisis has shown that the use of reasonable value has not been sufficient to anticipate those difficulties. new informative elements need to be incorporated in the financial statements of credit entities to help users prevent these situations. in that regard, this work proposes the publication in the memoir of the credit entities' annual accounts of details on the main risks to which they are subject for each heading of the balance sheet on the situation associated with the business, and of the economic capital that, according to the entity's management criteria, it would be necessary to assign to that entry. the aim is to provide users with better information for the decision-making process.