English, Article edition: The Partiality of the Balance Sheet Updating Measures, via a Study of the Most Important Absences in the 1996 Law José María Carlos Álvarez López; Manuel Cano Rodríguez; Juan Luis Lillo Criado

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Bookmark: http://trove.nla.gov.au/version/16201
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Partiality of the Balance Sheet Updating Measures, via a Study of the Most Important Absences in the 1996 Law
Author
  • José María Carlos Álvarez López
  • Manuel Cano Rodríguez
  • Juan Luis Lillo Criado
Physical Description
  • article
Notes
  • We think that the balance sheet updating of 1996, adjusted nearly exclusively to the revaluation of the material fixed assets, means, from an accounting point of view, a partial solution to the inflation problem. To give credit to such a hypothesis, we choose the main balance sheet items which, being affected equally by price variations, stay away from their scope –intangible fixed assets, stocks, securities, reversion Fund, and we analyze them having as an aim to determine whether it is justifiable or not, from an economical point of view, the rectification of their values. We can find reasoning behind all of them; although we find out likewise that the solution to inflation effects, in particular certain cases, in the future they will probably have to undergo a deep revision of the criteria in the valuation that they adopt nowadays.
  • balance sheet updating, inflation accounting, revaluation
  • RePEc:sar:journl:v:1:y:1998:i:1:p:19-51
Language
  • English
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