En este trabajo nos dedicamos a analizar el importante número de medidas adoptadas sobre el Sistema Financiero Español ante la crisis económica de los últimos años, así como a estudiar su repercusión en las estrategias contables de las entidades financieras, en un intento de adaptarse a tales cambios. Analizaremos las principales medidas financieras planteadas en los últimos años distinguiendo entre las encaminadas a aumentar la liquidez y las centradas en aumentar la solvencia de la entidad, todo ello con el propósito de conseguir ofrecer una visión agregada de los efectos de tales medidas en la información financiera que elaboran estas entidades, que nos permita deducir la oportunidad y conveniencia logradas por tal proceso de reforma.ABSTRACTThis paper is dedicated to analyze the large number of measures taken on the Spanish financial system before the economic crisis of recent years and to study their impact on financial strategies of financial institutions, in an attempt to adapt to such changes. Analyze key financial measures referred to our financial system since the early beginnings of the crisis, distinguishing between measures to increase liquidity and regain the confidence of investors and measures focused on increasing the solvency and transparency of the entity and its accounting impact on the balance sheets of financial institutions, all with the proposal to achieving offer an aggregate view of the effects of such measures on bank accounting that allows us to deduce the opportunity and convenience achieved.
This paper is dedicated to analyze the large number of measures taken on the Spanish financial system before the economic crisis of recent years and to study their impact on financial strategies of financial institutions, in an attempt to adapt to such changes. Analyze key financial measures referred to our financial system since the early beginnings of the crisis, distinguishing between measures to increase liquidity and regain the confidence of investors and measures focused on increasing the solvency and transparency of the entity and its accounting impact on the balance sheets of financial institutions, all with the proposal to achieving offer an aggregate view of the effects of such measures on bank accounting that allows us to deduce the opportunity and convenience achieved.
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