Análisis histórico del fondo de comercio adquirido

Autores/as

  • Miguel Ángel Villacorta Hernández Profesor de la Universidad Complutense de Madrid (España)

DOI:

https://doi.org/10.51302/rcyt.2020.3625

Palabras clave:

fondo de comercio, amortización, deterioro de valor, activo intangible

Resumen

El objetivo de este artículo es revisar la historia de la contabilización del fondo de comercio adquirido en el Reino Unido, Estados Unidos, Francia y España, para identificar si existe un patrón o una tendencia de estos cambios.

La conclusión es que el criterio de contabilización ha variado de forma asimétrica en los diferentes países, sin que pueda observarse una relación entre la variación en el paradigma y la explicación de estos cambios. El único hecho que ha modificado el tratamiento de forma generalizada es la adopción de las normas del IASB por parte de los países de la Unión Europea.

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Publicado

07-04-2020

Cómo citar

Villacorta Hernández, M. Ángel. (2020). Análisis histórico del fondo de comercio adquirido. Revista De Contabilidad Y Tributación. CEF, (445), 161–184. https://doi.org/10.51302/rcyt.2020.3625

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