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208. Nuevo concepto de activo en IFRS

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NUEVO CONCEPTO DE ACTIVO EN IFRS[1]
Por Gabriel Torres Salazar
 
Las Norma Internacionales de Información Financiera (NIIF) o IFRS por su sigla en inglés, de vigencia progresiva a contar de enero del presente año, nos han traído una serie de nuevos conceptos y definiciones financiero contables a las que deberemos acostumbrarnos para su adecuado uso a la hora de aplicar IFRS en el país.
Entre ellos se destacan propiedad planta y equipo para designar lo que antes conocimos como activo fijo, el valor justo (o fair value)  como método de valuación de inversiones, activo corriente por activo circulante, pasivo no corriente por pasivo de largo plazo y otras muchas expresiones de uso internacional.
De seguro llamará la atención de diversos sectores profesionales y empresariales la nueva definición que para los activos aporta el Marco Conceptual para la preparación y presentación de estados financieros y que se reitera en las diversas normas que componen el compendio de IFRS, que bien vale la pena comentar brevemente.
Se dice que “un activo es un recurso controlado por la empresa como resultado de hechos pasados, del cual la empresa espera obtener, en el futuro, beneficios económicos”.
Acostumbrados como estamos a que un activo es un recurso de propiedad de la empresa, no deja de sorprender que ahora no esté presente el concepto de propiedad sino el de control , lo que implicaría que sin ser dueño del recurso, tangible o intangible, mediante el control se pueda considerar activo un bien o una inversión.
Pero, no es suficiente el requisito de control, para ser tratado como activo el recurso debe proporcionar beneficios económicos, atributo de todo bien económico,  pero diferente del concepto contable que antes primaba, cual era el de simple inversión; es decir, estábamos en presencia de un activo cuando había una inversión, cuya erogación no constituía gasto.
Como ambos requisitos son copulativos, control y beneficio futuro, las implicancias de esta nueva acepción va más allá de cambios terminológicos pues, bajo IFRS, se podrá incorporar a los estados financieros activos que antes no figuraban como tales o eliminar inversiones que no reúnan estos requisitos.
Un par de ejemplo de lo primero corresponderían a los recursos involucrados en operaciones de leasing y de concesiones. En el leasing se reconocen hoy normas para incorporar su valor  al activo cuando se trata del leasing financiero, pero ahora también formaría parte del activo el leasing operativo, pues se trata de recursos controlados por la empresa y que proporcionarán beneficio futuro mediante su uso, junto a otros activos. Estas partidas irán a gasto a medida que se agota su vida útil.
La propiedad concesionaria como activo, viene a ser ratificada por este nuevo concepto de activos. En el caso de carreteras u otras múltiples obras civiles que vemos a diario en nuestra ciudad son activos, pues sobre ellos tiene control la empresa de concesiones y generan beneficios futuros a través de los peajes, aun cuando no esta presente el concepto de propiedad o si lo estuviera es un propiedad temporal mientras dure el contrato de concesión.
En cuanto a recursos que habría que eliminar del activo, aunque de ellos se tengan la propiedad completa (de uso, goce y disposición) y por tanto el control,  pero que no cumplen el requisito de generación de beneficio futuro, estarían aquellos bienes que como las cuentas por cobrar deben castigarse por incobrables o como las mermas de existencias deben llevarse a gastos; en estos ejemplos cabría agregar partidas del activos circulantes, activos fijos u otras partidas contabilizadas como otros activos.
Ahora bien, las propias IFRS establecen que la baja de estos activos puede efectuarse al reclasificarlos como activos para la venta o, simplemente, llevarlos a  gastos si no hay recuperación económica de algún valor.
En otro plano es esperable que estos cambios también traigan modificaciones legales, pues, en el derecho y para efectos de contratos, el concepto prevalente es el de propiedad para un activo y no el de control y beneficio futuro. Lo que muestra la transversalidad de las normas IFRS, pues van más allá del ámbito financiera contable y afectan a toda la organización.


[1]Articulo Revista de Contabilidad y Auditoria, Editorial LegalPublising, Nº 208, julio2009

 

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