{"id":61575,"date":"2024-03-25T10:23:38","date_gmt":"2024-03-25T09:23:38","guid":{"rendered":"https:\/\/www.escura.com\/?p=61575"},"modified":"2024-04-04T10:36:03","modified_gmt":"2024-04-04T08:36:03","slug":"aspectos-contables-de-la-adquisicion-de-acciones-en-las-empresas","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/aspectos-contables-de-la-adquisicion-de-acciones-en-las-empresas\/","title":{"rendered":"Adquisici\u00f3n de acciones en las empresas"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2000\" height=\"600\" alt=\"Aspectos contables de la adquisici\u00f3n de acciones en las empresas\" title=\"Circular Escura\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10.png\" class=\"img-responsive wp-image-38826\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-200x60.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-400x120.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-600x180.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-800x240.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-1200x360.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10.png 2000w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 2000px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/03\/30-24-Aspectos-contables-de-la-adquisicion-de-acciones-en-las-empresas.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-2\"><h1 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"34\" data-lineheight=\"47.94px\">Aspectos contables de la adquisici\u00f3n de acciones en las empresas<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><h3 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"34\" data-lineheight=\"47.94px\">\u00cdndice<\/h3>\n<\/div><div class=\"awb-toc-el awb-toc-el--1\" data-awb-toc-id=\"1\" data-awb-toc-options=\"{&quot;allowed_heading_tags&quot;:{&quot;h2&quot;:0},&quot;ignore_headings&quot;:&quot;&quot;,&quot;ignore_headings_words&quot;:&quot;Art\\u00edculos relacionados&quot;,&quot;enable_cache&quot;:&quot;yes&quot;,&quot;highlight_current_heading&quot;:&quot;no&quot;,&quot;hide_hidden_titles&quot;:&quot;yes&quot;,&quot;limit_container&quot;:&quot;all&quot;,&quot;select_custom_headings&quot;:&quot;&quot;,&quot;icon&quot;:&quot;fa-flag fas&quot;,&quot;counter_type&quot;:&quot;none&quot;}\"><div class=\"awb-toc-el__content\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\"><h2><strong>1. Instrumentos financieros<\/strong><\/h2>\n<p>Las acciones que adquiere una empresa constituyen instrumentos financieros y como tales est\u00e1n sujetos a lo dispuesto en la norma de registro y valoraci\u00f3n 9.\u00aa del\u00a0<strong>Plan General de Contabilidad<\/strong>\u00a0(<strong>PGC<\/strong>).<\/p>\n<p>Un instrumento financiero es un contrato que da lugar a un activo financiero en una\u00a0<strong>empresa<\/strong>\u00a0y, simult\u00e1neamente, a un pasivo financiero o a un instrumento de patrimonio en otra empresa.<\/p>\n<p>Las\u00a0<strong>acciones adquiridas\u00a0<\/strong>se consideran activos financieros y deben reflejarse en el balance de situaci\u00f3n.<\/p>\n<h2><strong>2. Clasificaci\u00f3n de los activos financieros<\/strong><\/h2>\n<p>Seg\u00fan la clasificaci\u00f3n de los\u00a0<strong>activos financieros<\/strong>, las acciones pueden incluirse en categor\u00edas como:<\/p>\n<ul>\n<li>activos a valor razonable con cambios en la cuenta de p\u00e9rdidas y ganancias,<\/li>\n<li>activos a coste amortizado,<\/li>\n<li>activos a valor razonable con cambios en el patrimonio neto o activos a coste.<\/li>\n<\/ul>\n<p>M\u00e1s concretamente, los instrumentos de\u00a0<strong>patrimonio\u00a0<\/strong>(acciones, participaciones en instituciones de inversi\u00f3n colectiva, etc.) y los\u00a0<strong>fondos de inversi\u00f3n<\/strong>\u00a0se clasificar\u00e1n en\u00a0<strong>Activos financieros<\/strong>\u00a0mantenidos para negociar o en Activos financieros a coste, mientras que los valores representativos de deuda (tales como obligaciones, bonos y pagar\u00e9s) se clasificar\u00e1n en Activos financieros mantenidos para negociar o en Activos financieros a coste amortizado.<\/p>\n<p>Por su parte, los\u00a0<strong>productos financieros<\/strong>\u00a0derivados (futuros, opciones, warrants, swaps\u2026) se clasificar\u00e1n siempre como Activos financieros mantenidos para negociar salvo que se constituyan como un contrato de garant\u00eda financiera o como un instrumento de cobertura.<\/p>\n<h2><strong>3. Activos financieros a valor razonable con cambios en la cuenta de p\u00e9rdidas y ganancias<\/strong><\/h2>\n<p>Si las acciones se adquieren con el prop\u00f3sito de negociar a corto plazo, se clasifican como activos a valor razonable con cambios en la cuenta de p\u00e9rdidas y ganancias. Se considera que un activo financiero se posee para negociar cuando se adquiere con la intenci\u00f3n de venderlo a corto plazo, forma parte de una cartera gestionada para obtener ganancias a corto plazo, o es un instrumento financiero derivado.<\/p>\n<p>Para los\u00a0<strong>instrumentos de patrimonio<\/strong>\u00a0que no se mantengan para negociar, la empresa puede elegir presentar los cambios en el valor razonable directamente en el patrimonio neto.<\/p>\n<h2><strong>4. Activos financieros a coste<\/strong><\/h2>\n<p>En el caso de acciones adquiridas para mantener a largo plazo, se clasifican como activos financieros a coste. Este grupo incluye inversiones en el patrimonio de empresas del grupo, multigrupo y asociadas, as\u00ed como otras inversiones cuyo valor razonable no pueda determinarse de manera fiable.<\/p>\n<h2><strong>5. Contabilizaci\u00f3n de la adquisici\u00f3n de acciones<\/strong><\/h2>\n<p>Para la contabilizaci\u00f3n de la adquisici\u00f3n de acciones, se utilizan cuentas contables espec\u00edficas.<\/p>\n<p><strong>250. Inversiones financieras a largo plazo en instrumentos de patrimonio:<\/strong><\/p>\n<p>Inversiones a largo plazo en derechos sobre el patrimonio neto -acciones con o sin cotizaci\u00f3n en un mercado regulado u otros valores, tales como, participaciones en instituciones de inversi\u00f3n colectiva, o participaciones en sociedades de responsabilidad limitada- de entidades que no tengan la consideraci\u00f3n de partes vinculadas.<\/p>\n<p><strong>540. Inversiones financieras a corto plazo en instrumentos de patrimonio<\/strong>:<\/p>\n<p>Inversiones a corto plazo en derechos sobre el patrimonio neto -acciones con o sin cotizaci\u00f3n en un mercado regulado u otros valores, tales como, participaciones en instituciones de inversi\u00f3n colectiva, o participaciones en sociedades de responsabilidad limitada \u2013 de entidades que no tengan la consideraci\u00f3n de partes vinculadas.<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><p>*CIRCULAR FACILITADA POR ETL<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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