Ajuste por inflación contable. Efectos observados por su reanudación en 2018
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2019-11-27
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En el escenario económico argentino durante las últimas décadas, emerge la inflación persistente como un factor preponderante por su incidencia en la elaboración de los informes contables destinados a terceros. En estudios anteriores se lograron identificar ciertos efectos en las mediciones del patrimonio y sus resultados producidos por la elaboración de estados contables en moneda nominal con relación a los que se hubieran determinado de haberse aplicado moneda homogénea. Se observó que los activos medidos al costo estaban subvaluados respecto de los valores de mercado; que el capital a mantener sin ajustar afectó la determinación del resultado del ejercicio, dependiendo de la combinación de los activos y pasivos monetarios que se mantenían dentro de la estructura patrimonial y las decisiones tomadas en función del mismo. En consecuencia, los informes contables se apartaron de la realidad que debían reflejar, para resultar útiles a usuarios desde la descontinuación del método de ajuste integral en el año 2003. Con su reanudación, la información contable revelada logró mayor aproximación a la realidad, al presentar la totalidad de sus elementos en moneda homogénea de cierre y permitir la determinación del RECPAM.Sobre la base del relevamiento en casos particulares, al contrastar los efectos producidos del mencionado ajuste en su primer ejercicio de aplicación para balances cerrados a partir del 31 de diciembre de 2018 se lograron obtener conclusiones que confirman las hipótesis teóricas planteadas en estudios anteriores. Así se observó que entidades con activos principalmente fijos y financiamiento preponderantemente de terceros, revirtieron un resultado nominal deficitario a uno superavitario en moneda homogénea. Lo contrario se observó en empresas con una baja cuantía de activos fijos y bajo endeudamiento. De allí sus implicancias en la distribución de resultados y determinación de impuestos.
In the Argentine economic scenario during the last decades, persistent inflation emerges as a preponderant factor due to its incidence in the preparation of accounting reports destined for third parties. In previous studies it was possible to identify certain effects on the measurements of equity and its results produced by the preparation of financial statements in nominal currency in relation to those that would have been determined if the homogeneous currency had been applied. Assets measured at cost were found to be undervalued relative to market values; that the unadjusted capital to be maintained affected the determination of the result for the year, depending on the combination of monetary assets and liabilities that were maintained within the equity structure and the decisions made based on it. Consequently, the accounting reports departed from the reality that they should reflect, to be useful to users since the discontinuation of the comprehensive adjustment method in 2003. With its resumption, the disclosed accounting information achieved a greater approximation to reality, by presenting all of its elements in homogeneous closing currency and allow the determination of the RECPAM. Based on the survey in particular cases, when contrasting the effects produced by the aforementioned adjustment in its first year of application for balances closed as of December 31, 2018, conclusions were obtained that confirm the theoretical hypotheses raised in previous studies. Thus, it was observed that entities with mainly fixed assets and financing mainly from third parties reverted a deficit nominal result to a surplus in homogeneous currency. The opposite was observed in companies with a low amount of fixed assets and low indebtedness. Hence its implications in the distribution of results and determination of taxes.
In the Argentine economic scenario during the last decades, persistent inflation emerges as a preponderant factor due to its incidence in the preparation of accounting reports destined for third parties. In previous studies it was possible to identify certain effects on the measurements of equity and its results produced by the preparation of financial statements in nominal currency in relation to those that would have been determined if the homogeneous currency had been applied. Assets measured at cost were found to be undervalued relative to market values; that the unadjusted capital to be maintained affected the determination of the result for the year, depending on the combination of monetary assets and liabilities that were maintained within the equity structure and the decisions made based on it. Consequently, the accounting reports departed from the reality that they should reflect, to be useful to users since the discontinuation of the comprehensive adjustment method in 2003. With its resumption, the disclosed accounting information achieved a greater approximation to reality, by presenting all of its elements in homogeneous closing currency and allow the determination of the RECPAM. Based on the survey in particular cases, when contrasting the effects produced by the aforementioned adjustment in its first year of application for balances closed as of December 31, 2018, conclusions were obtained that confirm the theoretical hypotheses raised in previous studies. Thus, it was observed that entities with mainly fixed assets and financing mainly from third parties reverted a deficit nominal result to a surplus in homogeneous currency. The opposite was observed in companies with a low amount of fixed assets and low indebtedness. Hence its implications in the distribution of results and determination of taxes.
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Ajuste por inflación, Contabilidad, Reanudación, Efectos, Adjustment for inflation, Accounting, Resumption