Análisis histórico del fondo de comercio adquirido
DOI:
https://doi.org/10.51302/rcyt.2020.3625Palabras clave:
fondo de comercio, amortización, deterioro de valor, activo intangibleResumen
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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