Reanudación del ajuste por inflación contable y su coexistencia con la remedición de activos. Análisis de sus efectos
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2018-12-11
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Las empresas argentinas transitaron, en las últimas décadas, un contexto económico inflacionario manifestado en la pérdida del poder adquisitivo de la moneda. La falta de consideración de sus efectos en los estados financieros produjo distorsiones en la medición del patrimonio y los resultados, e impactó en variables como la distribución de dividendos o el cálculo del impuesto a las ganancias. El ajuste integral, establecido por la Resolución técnica (FACPCE) n°: 6, permite corregir los aludidos efectos de la inflación. Para la aplicación del método se requiere una tasa de inflación trianual del 100% que, hasta 2016 no se alcanzó. A partir de ese año, si bien se verificó el cumplimiento del indicador cuantitativo, la reanudación del ajuste se encontraba restringida por la vigencia del Decreto del Poder Ejecutivo N° 664/03. Durante 2018 la FACPCE aprueba una norma contable para la remedición de los activos, solución transitoria que permite resolver el problema de medición de los activos no monetarios. No obstante, las tasas de inflación acumulada impulsaron la reanudación del ajuste que se implementó durante 2018. Dada la concurrencia temporal de las normas sobre remedición de activos y la aplicación del ajuste integral por inflación contable, se analizaron los efectos de la diversidad de opciones para la medición del patrimonio y los resultados. Para alcanzar el objetivo se aplicaron las soluciones alternativas al problema planteado para el caso simulado de una empresa argentina. Se pudo observar: que el resultado periódico no difiere cuando se aplica la remedición de activos respecto del supuesto de no aplicar corrección alguna; que la medición del patrimonio y de los resultados difiere entre los supuestos de remedición de activos y ajuste integral por inflación y que la coexistencia de alternativas para la medición del patrimonio y de los resultados afecta la uniformidad de la información contable.
In recent decades, Argentine companies have experienced an inflationary economic context manifested in the loss of purchasing power of the currency. The lack of consideration of its effects in the financial statements produced distortions in the measurement of equity and results, and impact on variables such as the distribution of dividends or the calculation of income tax. The comprehensive adjustment, established by Technical Resolution (FACPCE) No. 6, allows correcting the aforementioned effects of inflation. To apply the method, a three-year inflation rate of 100% is required, which was not achieved until 2016. In that year, although compliance with the quantitative indicator was verified, the resumption of the adjustment was restricted by the validity of Decree of the Executive Branch No. 664/03. During 2018, the FACPCE approves an accounting standard for the remeasurement of assets, a temporary solution that allows solving the problem of measuring non-monetary assets. However, the accumulated inflation rates prompted the resumption of the adjustment that was implemented during 2018. During the temporary concurrence of the rules on remeasurement of assets and the application of the comprehensive adjustment for accounting inflation, the effects of the diversity of options for the measurement of equity and results were analyzed. To achieve the objective, alternative solutions were applied for the simulated case of an Argentine company. It was observed that the periodic result does not differ when the remeasurement of assets is applied with respect to the assumption of not applying any correction; that the measurement of equity and results differs between the assumptions of remeasurement of assets and comprehensive adjustment for inflation and that the coexistence of alternatives for the measurement of equity and results affects the uniformity of accounting information.
In recent decades, Argentine companies have experienced an inflationary economic context manifested in the loss of purchasing power of the currency. The lack of consideration of its effects in the financial statements produced distortions in the measurement of equity and results, and impact on variables such as the distribution of dividends or the calculation of income tax. The comprehensive adjustment, established by Technical Resolution (FACPCE) No. 6, allows correcting the aforementioned effects of inflation. To apply the method, a three-year inflation rate of 100% is required, which was not achieved until 2016. In that year, although compliance with the quantitative indicator was verified, the resumption of the adjustment was restricted by the validity of Decree of the Executive Branch No. 664/03. During 2018, the FACPCE approves an accounting standard for the remeasurement of assets, a temporary solution that allows solving the problem of measuring non-monetary assets. However, the accumulated inflation rates prompted the resumption of the adjustment that was implemented during 2018. During the temporary concurrence of the rules on remeasurement of assets and the application of the comprehensive adjustment for accounting inflation, the effects of the diversity of options for the measurement of equity and results were analyzed. To achieve the objective, alternative solutions were applied for the simulated case of an Argentine company. It was observed that the periodic result does not differ when the remeasurement of assets is applied with respect to the assumption of not applying any correction; that the measurement of equity and results differs between the assumptions of remeasurement of assets and comprehensive adjustment for inflation and that the coexistence of alternatives for the measurement of equity and results affects the uniformity of accounting information.
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Ajuste por inflación, Remedición de Activos, Efectos