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dc.contributorGill de Albornoz Noguer, Belén
dc.contributorUniversitat Jaume I. Departament de Finances i Comptabilitat
dc.contributor.authorAguilella Ribes, Rosario
dc.descriptionTreball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014ca_CA
dc.description.abstractThis final degree project focuses on the valuation of non financial fixed assets by Spanish listed firms, which must prepare their individual and consolidated financial statements following different sets of standards: the Spanish PGC for the individual statements and the IASs-IFRSs adopted by the EU for the consolidated accounts. Therefore, these companies have two choices as regards the revaluation of non financial fixed assets. In their individual accounts the Spanish local GAAP only allows the historical cost model, but they could choose to voluntarily adopt the ad hoc balance sheet updating regulations that the government issues from time to time, the latest in 2012. In turn, within the consolidated financial statements the companies have the option to choose the revaluation model contemplated in IASs 16 and 40 instead of the traditional historical cost model. The project describes the differences between the two sets of regulations, provides with a detailed review of the last balance sheet updating regulation, included within the Law 16/2007, and analyzes the two revaluation decisions by the companies included within the Ibex 35.ca_CA
dc.format.extent43 p.ca_CA
dc.publisherUniversitat Jaume Ica_CA
dc.rightsAttribution-ShareAlike 3.0 Spain*
dc.subjectGrau en Finances i Comptabilitatca_CA
dc.subjectGrado en Finanzas y Contabilidadca_CA
dc.subjectBachelor's Degree in Finance and Accountingca_CA
dc.subjectfixed assetsca_CA
dc.titleFixed assets revaluation in Spain: Theoretical and practical issuesca_CA
dc.educationLevelEstudios de Gradoca_CA

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Attribution-ShareAlike 3.0 Spain
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