Deterioro del fondo de comercio en las normas internacionales: estudio de una muestra de grupos cotizados españoles
Deterioration of the trade fund in international regulations: Study of a sample of Spanish listed groups
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El reconocimiento y valoración del fondo de comercio es una cuestión que reviste cierta complejidad, habiendo sido objeto de debate y discusión durante décadas. El objetivo de este trabajo es realizar un análisis de la normativa contable nacional e internacional respecto al fondo de comercio y contrastar su aplicación en una muestra de grupos de empresas cotizados en España, concretamente los que formaron parte del índice IBEX 35 entre 2005-2016.
Los resultados obtenidos evidencian una mejora en la calidad de la información con el paso del tiempo, si bien detectamos que las entidades son más reacias a proporcionar cierta información tal como la relacionada con los factores cualitativos que justifican el reconocimiento del fondo de comercio. El trabajo analiza también el importe del deterioro del fondo de comercio registrado en las cuentas de pérdidas y ganancias de estas compañías, observando cantidades relativamente pequeñas y en muchos casos nulas, siendo el sector financiero el que muestra ―en casi todos los años― los mayores importes. Asimismo, los grupos analizados aplican en gran medida los requisitos de información establecidos por las normas en materia de valoración del fondo de comercio.
Concluimos que, a pesar de la crisis económica sufrida en España durante el período objeto de estudio, los grupos registran pequeñas pérdidas de valor de este activo.
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