IDEAS home Printed from https://ideas.repec.org/a/mnz/lumina/v0y2014i15p130-145.html
   My bibliography  Save this article

Deterioro del valor de activos a la luz de la Teoría del Valor Patterns in Neighboring Areas Colombia

Author

Listed:
  • Sandra Patricia Perea Murillo

    (Universidad Tecnológica del Chocó)

Abstract

Este artículo pretende, esencialmente, tratar tres temas: primero, estudiar el concepto deterioro del valor propuesto por la NIC 36 a la luz de la teoría del valor planteada por autores clásicos y neoclásicos de la economía; en segundo lugar, se realizará un análisis de cómo la teoría económica, ha aportado al desarrollo de la contabilidad y, finalmente, se reflexionará sobre las restricciones que presentan en su aplicación, los conceptos vinculados al deterioro del valor como el valor de uso y valor razonable y su influencia en la elaboración y presentación de la información financiera.

Suggested Citation

  • Sandra Patricia Perea Murillo, 2014. "Deterioro del valor de activos a la luz de la Teoría del Valor Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 130-145, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2014:i:15:p:130-145
    as

    Download full text from publisher

    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1070/1175
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Valor; deterioro del valor; valor de uso y valor razonable;
    All these keywords.

    JEL classification:

    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mnz:lumina:v:0:y:2014:i:15:p:130-145. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Luisa Fernanda Giraldo Gómez (email available below). General contact details of provider: https://edirc.repec.org/data/femanco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.