Un antiguo método contable reactualizado: pushdown accounting: su aplicación por las Cajas de Ahorros españolas en su etapa final

Leandro Cañibano

Resumen


Un antiguo método contable, el Pushdown Accounting, surgido en los años setenta del pasado siglo en los Estados Unidos, resucitado nuevamente en el presente siglo a partir de 2014, consiste, en una combinación de empresas, en utilizar los criterios de valoración contable de la sociedad adquirente en los estados financieros separados de la entidad adquirida. Tras analizar las prácticas y la regulación surgida al efecto en el contexto americano, y constatar el silencio de la normativa contable internacional sobre este particular, se contempla una aplicación de dicho método en España, con ocasión de la creación de los Sistemas Institucionales de Protección (SIP), que propiciaron la constitución de entidades bancarias en las que se integraron las Cajas de Ahorros, cuyos estados financieros separados en la fecha de su integración, 31 de diciembre de 2010, aplicaron el  método Pushdown Accounting, con autorización expresa del Banco de España.

Palabras clave


Pushdown Accounting, FASB, NIIF, valor razonable, Cajas de Ahorros, Banco de España

Texto completo:

PDF

Referencias


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DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i1.424

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