{"id":41315,"date":"2018-02-12T11:23:48","date_gmt":"2018-02-12T11:23:48","guid":{"rendered":"http:\/\/raed.academy\/?p=41315"},"modified":"2018-02-15T14:48:35","modified_gmt":"2018-02-15T14:48:35","slug":"ebitda-i-comptabilitat","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/ebitda-i-comptabilitat\/","title":{"rendered":"L’ebitda i la fi de la comptabilitat"},"content":{"rendered":"

Emili Gironella<\/strong><\/a>, acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED) i reconegut auditor, ha concl\u00f2s al costat de Mar\u00eda del Carmen Barcons<\/strong>, professora d’Economia Financera i Comptabilitat de la Universitat de Barcelona<\/strong><\/a>, \u200b\u200bl’estudi “El ebitda. \u00bfIndicador \u00fatil o in\u00fatil?”<\/strong> amb la publicaci\u00f3 de la seva tercera i \u00faltima part al n\u00famero 4 de la Revista T\u00e9cnica Contable y Financiera<\/strong>. Un article en el qual es mostren especialment cr\u00edtics amb la flexibilitat dels criteris comptables.<\/p>\n

Despr\u00e9s d’insistir que l’ebitda \u00e9s un indicador no oficial ni reglat a les Normes Internacionals d’Informaci\u00f3 Financera malgrat ser utilitzat \u00e0mpliament per analistes financers i grans empreses i societats i haver esdevingut un concepte habitual de la informaci\u00f3 econ\u00f2mica, els dos especialistes alerten a aquesta entrega sobre els conceptes que es tenen en compte a l’hora de fer el seu c\u00e0lcul. En particular, insisteixen sobre un c\u00e0lcul de ebitda ajustat que tingui en compte les remuneracions salarials fora de mercat com a dividends ocults, que diferenci\u00ef els b\u00e9ns adquirits en r\u00e8gim de leasing o en r\u00e8nting, les despeses i ingressos financers, els costos no recurrents, les despeses de reparaci\u00f3 o manteniment i les de desenvolupament.<\/p>\n

\"Dr.

Dr. Emili Gironella Masgrau<\/p><\/div>\n

“En la determinaci\u00f3 de l’import de l’ebitda ajustat tamb\u00e9 s’ha de considerar la possible enginyeria financera a la qual algunes empreses recorren quan pretenen vendre’s -avisen Gironella i Barcons-. La societat venedora pot sentir-se temptada, per exemple, en diferir o traslladar al futur certes despeses i d’anticipar certs ingressos per tal de reflectir l’import de l’ebitda m\u00e9s alt possible, fet que ha de ser motiu d’un examen adequat per part de l’analista”.<\/p>\n

Els estudiosos lamenten la gran flexibilitat que t\u00e9 la normativa comptable a l’hora d’interpretar i aplicar certs registres en algunes operacions, un fet que condiciona el c\u00e0lcul o determinaci\u00f3 de l’ebitda, una q\u00fcesti\u00f3 d’abast internacional. “Esperem que en algun moment s’obri un debat rigor\u00f3s sobre si la informaci\u00f3 comptable \u00e9s realment \u00fatil per a la gesti\u00f3 empresarial o \u00e9s un mer reflex de dades amb criteris oberts”, assenyalen.<\/p>\n

“Amb les modificacions introdu\u00efdes pel Pla General de Comptabilitat de 2007 cada vegada hi ha criteris m\u00e9s subjectius per elaborar la informaci\u00f3 comptable i un excessiu recurs a la valoraci\u00f3 mitjan\u00e7ant estimacions que ja no sabem com qualificar-les i que a m\u00e9s, al nostre criteri, s’allunyen del que \u00e9s necessari i convenient per a gestionar una empresa. Aix\u00f2 obliga a disposar d’altres informacions m\u00e9s \u00fatils i reservar la informaci\u00f3 comptable per a tercers, i una prova d’aix\u00f2 \u00e9s que la mateixa banca fa anys que sol\u00b7licita informaci\u00f3 de gesti\u00f3 a les empreses que li sol\u00b7liciten finan\u00e7ament, molt m\u00e9s enll\u00e0 de la comptable”, assenyalen.<\/p>\n","protected":false},"excerpt":{"rendered":"

Emili Gironella, acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED) i reconegut auditor, ha concl\u00f2s al costat de Mar\u00eda del Carmen Barcons, professora d’Economia Financera i Comptabilitat de la Universitat de Barcelona, \u200b\u200bl’estudi “El ebitda. \u00bfIndicador \u00fatil o in\u00fatil?” amb la publicaci\u00f3 de la seva tercera i \u00faltima part al n\u00famero […]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-41315","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nEbitda i comptabilitat | Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Emili Gironella i Mar\u00eda del Carmen Barcons \u200b\u200bhan concl\u00f2s l'estudi "El ebitda. \u00bfIndicador \u00fatil o in\u00fatil?" amb la publicaci\u00f3 de la seva tercera i \u00faltima part al n\u00famero 4 de la Revista T\u00e9cnica Contable y Financiera. 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