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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.

Suggested Citation

  • Berta Silva Palavecinos, 2011. "Valor Razonable: Un Modelo De Valoración Incorporado En Las Normas Internacionales De Información Financiera," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, March.
  • Handle: RePEc:col:000129:008506
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    File URL: http://bibliotecadigital.icesi.edu.co/biblioteca_digital/bitstream/item/5329/1/4valor_razonable.pdf
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    Cited by:

    1. Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette, 2015. "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Spatial and Organizational Dynamics, CIEO-Research Centre for Spatial and Organizational Dynamics, University of Algarve, vol. 3(1), pages 78-95.

    More about this item

    Keywords

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

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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