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Valor Razonable: Un Modelo De Valoración Incorporado En Las Normas Internacionales De Información Financiera

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  • BERTA SILVA PALAVECINOS

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    Abstract

    El concepto de Valor Razonable, traducción del inglés de la expresión Fair Value, que aparece desde hace varias décadas en la literatura contable anglosajona, ha cobrado relevancia cuando el International Accounting Standards Board (IASB) lo incorporó como un modelo de valoración en las Normas Internacionales de Información Financiera. Sin embargo, el significado, la oportunidad en que se usa, cómo se determina, el efecto que genera en el patrimonio de la empresa, además de otros aspectos significativos, se encuentran dispersos a través de distintas normas. El agente decisor requiere tener una concepción clara sobre el tema. Este artículo presenta una compilación y reflexiones sobre estos aspectos, sin agotarlos.

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    File URL: http://bibliotecadigital.icesi.edu.co/biblioteca_digital/bitstream/item/5329/1/4valor_razonable.pdf
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    Bibliographic Info

    Article provided by UNIVERSIDAD ICESI in its journal ESTUDIOS GERENCIALES.

    Volume (Year): (2011)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000129:008506

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    Keywords: Modelo de valoración; valor razonable; valor justo; criterios de medición.;

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