{"id":29015,"date":"2016-09-21T00:00:00","date_gmt":"2016-09-20T22:00:00","guid":{"rendered":"https:\/\/aeb.workingdemos.es\/actualidad\/te-interesa\/aeb-informa\/cambios-sustanciales-en-la-regulacion-contable-de-los-bancos-espanoles\/"},"modified":"2026-02-23T11:18:44","modified_gmt":"2026-02-23T10:18:44","slug":"cambios-sustanciales-en-la-regulacion-contable-de-los-bancos-espanoles","status":"publish","type":"blog-aeb","link":"https:\/\/aeb.workingdemos.es\/en\/actualidad\/te-interesa\/aeb-informa\/cambios-sustanciales-en-la-regulacion-contable-de-los-bancos-espanoles\/","title":{"rendered":"Cambios sustanciales en la regulaci\u00f3n contable de los bancos espa\u00f1oles"},"content":{"rendered":"<p>La nueva Circular aborda varios aspectos de crucial importancia para la gesti\u00f3n del riesgo de cr\u00e9dito de las empresas bancarias: la gobernanza del riesgo, la refinanciaci\u00f3n de operaciones y, en especial, el r\u00e9gimen de calificaci\u00f3n y cobertura de las operaciones crediticias y el tratamiento de las garant\u00edas reales y los activos adjudicados. Junto a otros asuntos de menor calado, completan el contenido de la Circular los cambios de criterio en el momento de la contabilizaci\u00f3n de las compraventas de instrumentos de patrimonio, que en lo sucesivo ser\u00e1 en la fecha de liquidaci\u00f3n, y en el tratamiento de los activos intangibles de vida \u00fatil indefinida, que pasan a amortizarse sistem\u00e1ticamente.<\/p>\n<p>La exigencia de una adecuada gobernanza en la gesti\u00f3n del riesgo de cr\u00e9dito es un requisito contenido en la Circular contable desde su redacci\u00f3n inicial. Con esta reforma, se incorporan al ordenamiento jur\u00eddico contable espa\u00f1ol las \u00faltimas modificaciones introducidas en 2015 por el Comit\u00e9 de Supervisi\u00f3n Bancaria de Basilea en sus Orientaciones sobre la gesti\u00f3n del riesgo de cr\u00e9dito.<\/p>\n<h6><a href=\"https:\/\/aeb.workingdemos.es\/wp-content\/uploads\/2017\/12\/08-201602018.pdf\">Leer el art\u00edculo de Santiago Pern\u00edas asesor de la AEB, publicado en Expansi\u00f3n.<\/a><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f3ximo 1 de octubre entrar\u00e1 en vigor la Circular 4\/2016 del Banco de Espa\u00f1a que supone una significativa reforma de la Circular 4\/2004 que, durante la \u00faltima d\u00e9cada, ha sido la norma reguladora del r\u00e9gimen contable de las entidades de cr\u00e9dito en Espa\u00f1a.<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","etiquetas":[294,296,292,322],"categorias-blog":[553,589],"class_list":["post-29015","blog-aeb","type-blog-aeb","status-publish","hentry","etiquetas-banca-espanola","etiquetas-banco-de-espana","etiquetas-financiacion","etiquetas-regulacion","categorias-blog-articulos","categorias-blog-noticiasarticulos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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