A la cuestión de si la reforma contable que implicó someter las cuentas anuales a las Normas Internacionales de Información Financiera (NIIF, en inglés IFRS) implicaba el abandono del principio de la imagen fiel (art. 254.2 Ley de Sociedades de Capital) da respuesta el documento redactado por el británico Financial Reporting Council,True and fair view, (Julio 2011, 4 páginas).
Lo hace en sentido afirmativo y desde sus primeros párrafos:
“The purpose of this document is to confirm that the true and fair requirement remains of fundamental importance in both UK GAAP and IFRS.
Section 393 of the Companies Act 2006 requires that the directors of a company must not approve accounts unless they are satisfied they give a true and fair view. The true and fair requirement has been fundamental to accounting in the UK for many years. It is a requirement of both UK and EU law.
The introduction of IFRS in the UK did not change the fundamental requirement for accounts to give a true and fair view. Indeed, for the avoidance of doubt, the FRC obtained an Opinion from Martin Moore QC in 2008 which confirmed that the true and fair concept remains paramount in the presentation of UK company financial statements, even though the routes by which that requirement is embedded may differ slightly. The Opinion also confirms that fair presentation under IFRS is equivalent to a true and fair view.
In this note we discuss the continuing primacy of the true and fair requirement and its relevance to preparers, those charged with governance and auditors”.
Madrid, 13 de octubre de 2011