Balantzeen eguneratzea eta bere eragina urteko kontuetan

Abstract

Our accounting system doesn’t take care about the effect of inflation on the value of assets and liabilities. It means, in the accounts that make an abstract of a company’s economic and finantial information (The Annual Accounts) the elements are valued on the price we had to pay at its purchase. This valoration doesn’t care about the effect that can take the inflation because of the different moments in which the assets had been bought. The Balance Sheet’s Update process can solve part of this problem.