Razones para la armonización contable europea e internacional

Laburpena

To speed up the integration of European financial marke t s , the European Commission has opted for a new way of drawing up and presenting consolidated financial info rm ation on groups with quoted n ego t i able securities wh i ch may well end up being compulsory for all companies. The political decision consists of replacing national accounting reg u l at o rs by a single intern ational issuer: t h e IASB (wh i ch issues Intern ational Accounting Standards (IAS) and Intern ational Financial Rep o rt i n g S t a n d a rds (IFRS). Seve ral reasons are put fo r wa rd to justify this ch a n ge : the fi rst is the re c ove ry of c redibility and comparability of public financial info rm at i o n ,e l i m i n ating the para d oxes arising fro m the existence of many diffe rent national accounting fra m ewo rks that are incompat i ble with the needs of tra n s n ational companies and inve s t o rs. The second is linked to the need to draw up info rm ation to s e rve the market rather than other interests (national economies, s e c t o ral economic policies, t a x at i o n of businesses and the control and supervision of certain bodies). The third reason is more tech n i c a l : the conventional model based on historical cost and the principle of prudence needs to coexist with other va l u ation cri t e ria to make accounting info rm ation more re l evant for the decisions made by the...