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Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido

Author

Listed:
  • Barral Rivada, Antonio
  • Cordobés Madueño, Magdalena
  • Ramírez Sobrino, Jesús N.

Abstract

El proceso de reforma de la normativa contable de arrendamientos, por parte del International Accounting Standard Board, está siendo muy controvertido por sus consecuencias sobre los estados financieros de las sociedades, que utilizan esa fórmula de control y financiación de activos. Diversos estudios previos detallan el impacto del reconocimiento de los arrendamientos operativos en balance y sus consecuencias en los resultados de la compañía y ratios básicas para el análisis como las de endeudamiento y rentabilidad, así como en su estructura financiera. En este trabajo, a partir de una elevada muestra en cuanto a número de sociedades, analizamos el impacto en sociedades cotizadas de 2 ámbitos culturales contables diferentes, como son el español y el británico, demostrando que en ambos casos el impacto es significativo, siendo más relevante el sector de actividad que el país, a la vez que abrimos una línea futura para analizar la evolución en el tiempo del impacto y si las compañías varían sus políticas de financiación una vez se publique la nueva norma de arrendamientos definitiva.

Suggested Citation

  • Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N., 2014. "Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 212-223.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:2:p:212-223
    DOI: 10.1016/j.rcsar.2014.08.001
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    References listed on IDEAS

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    1. Vivien Beattie & Alan Goodacre & Sarah Thomson, 2000. "Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 27(9‐10), pages 1185-1224, November.
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    More about this item

    Keywords

    Arrendamientos; Contabilidad; Normativa; Reforma; Ratios; Leases; Accounting standard; Accounting regulation; Accounting reform; Ratios;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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