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

Leandro Cañibano

doi:10.26784/issn.1886-1881.v18i1.424

Autores/as

Leandro Cañibano Universidad Autónoma de Madrid https://orcid.org/0000-0002-1289-0827

DOI:

https://doi.org/10.26784/issn.1886-1881.v18i1.424

Palabras clave:

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

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.

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