Análisis histórico del fondo de comercio adquirido

  1. MIGUEL ANGEL VILLACORTA HERNANDEZ
Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2020

Número: 445

Tipo: Artículo

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Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

El objetivo de este artículo es revisar la historia de la contabilización del fondo de comercio adquirido en el Reino Unido, Estados Unidos, Francia y España, para identificar si existe un patrón o una tendencia de estos cambios. La conclusión es que el criterio de contabilización ha variado de forma asimétrica en los diferentes países, sin que pueda observarse una relación entre la variación en el paradigma y la explicación de estos cambios. El único hecho que ha modificado el tratamiento de forma generalizada es la adopción de las normas del IASB por parte de los países de la Unión Europea. 1. Introducción 2. Investigaciones previas cuyo objetivo es la comparación histórica de la contabilidad del fondo de comercio en diferentes países 3. Definición de fondo de comercio 4. Tratamiento contable del fondo de comercio 5. Normativa contable en el Reino Unido 6. Normativa contable en los Estados Unidos de América 7. Normativa contable en Francia 8. Normativa contable en España 9. Comparativa internacional 10. Conclusiones Referencias bibliográficas

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