El valor razonable en la contabilidad de los instrumentos financieros. Análisis desde una perspectiva histórica

  1. Morales Díaz, José
Revista:
De Computis: Revista Española de Historia de la Contabilidad

ISSN: 1886-1881

Año de publicación: 2017

Volumen: 14

Número: 26

Páginas: 90-154

Tipo: Artículo

DOI: 10.26784/ISSN.1886-1881.V14I26.299 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: De Computis: Revista Española de Historia de la Contabilidad

Resumen

El objetivo del presente artículo se centra en analizar si, desde finales del siglo XIX hasta el presente, ha existido algún momento en el tiempo en el que haya habido un modelo contable de instrumentos financieros (Modelo de Coste, Modelo Mixto o Modelo de Valor Razonable Total) que haya alcanzado plena "legitimidad" en alguna de las dimensiones establecidas siguiendo los principios enunciados por Suchman (1995).La principal contribución que queremos lograr es obtener nuevas evidencias sobre la conveniencia de aplicar el Modelo de Valor Razonable completo a la contabilidad de los instrumentos financieros.  Hemos descubierto que, incluso en el período de los años 40 a los 70, en el que el Modelo de Coste prevaleció de manera clara en las prácticas contables, muchos investigadores e instituciones continuaron defendiendo el uso del valor razonable. En ese período podría incluso hablarse de legitimidad del Modelo de Coste, pero simplemente desde un punto de vista pragmático, considerando su origen y continuidad. Se observan igualmente aspectos morales relacionados con la prevención de otra crisis financiera. Hoy en día, podemos decir que el Modelo Mixto está plenamente establecido en las prácticas contables, pero carece de una legitimidad total, conclusión avalada por las críticas de los propios organismos reguladores, el IASB y el FASB.

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