¿Representa la expresión patrimonio neto como rubro de los estados contables, lo que realmente quiere representar?

Resumo

This study aims to point out the ambiguity that exists in the use of net equity as a group of balance sheet accounts in Continental European accounting literature and practice (including Latin-American countries). In the first place, Spanish and English language dictionaries are consulted in order to analyze the different meanings of the word equity, as well as from the viewpoint of current law. Then, the application of the equity concept to accounting is analyzed from the perspective of Continental European accounting literature as well as Anglo-Saxon literature, although the latter does not strictly apply the equity expression. For this purpose, we basically use the Italian bibliography focused on the works by Besta and Onida, as representatives of the Continental European ideas, and Paton with respect to the Anglo-Saxon ideas. When examining the use of the word equity, the net equity in the balance general used in Continental European countries, reference is made to the ambiguity that arises when asking "Whose equity?" When observing the accounts under "Net Equity" (Subscribed capital, Reserves. Retained Profits) it could easily be said that this equity is the owners' equity, which is not correct. In this sense, the use of the Anglo-Saxon expression "Owner's equity" avoids this kind of ambiguity.