Fixed assets revaluation in Spain: Theoretical and practical issues
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Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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TFG-TFMMetadatos
Título
Fixed assets revaluation in Spain: Theoretical and practical issuesAutoría
Tutor/Supervisor
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2014-07-17Editor
Universitat Jaume IResumen
This 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: ... [+]
This 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. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
info:eu-repo/semantics/openAccess
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