Normas internacionales de información financiera: incidencia en el sector constructor e inmobiliario

Abstract

Las actividades desarrolladas por los sectores constructor e inmobiliario presentan una indudable relevancia en términos económicos y sociales, lo que ha tenido su reflejo en dos adaptaciones sectoriales del Plan General de Contabilidad, que regulan aquellos aspectos específicos y particulares de las empresas constructoras y promotoras inmobiliarias. El actual proceso de armonización contable europeo, con la adopción de las Normas Internacionales de Contabilidad del IASB plantea diversos interrogantes en cuanto a su incidencia en regulación contable española, y por ende en las referidas adaptaciones sectoriales, ocupándose este trabajo de analizar tales cuestiones.

Economic and social significance of construction and property development industries is unquestionable. This importance has been recognized by the Spanish governmental standards setter, ICAC (Institute of Accounting and Auditing), which has issued two Adaptations of General Chart of Accounts to these industries in order to regulate the particular aspects and specific nature of their activities. The present accounting harmonisation process in European Union, with a strategy to adoption of International Accounting Standards from IASB, raises several questions regarding to impact in Spanish accounting regulation and, particularly, in the cited adaptations to construction and property development industries. The aim of this paper is to analyse that impact and repercussions to future accounting regulation for construction and property development sectors, two significant industries not just in Spain but in every developed country around the world.