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Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable

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  • Martha Liliana Arias Bello
  • Edgar Emilio Salazar Baquero

Abstract

La NIIF 13 es el resultado de un extenso período de deliberación y socialización de planteamientos, orientados a definir los criterios de las mediciones a valor razonable. Esta norma surge en el proceso de convergencia adelantado entre IASB y FASB, como respuesta a una necesidad de homogeneizar las bases de esta medición, dado que su aplicación es transversal en el conjunto de Normas Internacionales de Información Financiera. Para tal fin, el debido proceso se convierte en un mecanismo para legitimar las prácticas que se esperan sean de aplicación universal. El presente documento analiza la evolución de los planteamientos conceptuales y técnicos de la NIIF 13, a partir de los desarrollos evidenciados desde el borrador de discusión de 2006. Como resultado, se evidencian los efectos derivados del debido proceso en las premisas que finalmente quedaron incorporadas en la norma definitiva.

Suggested Citation

  • Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012. "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011710
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    References listed on IDEAS

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    1. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
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    More about this item

    Keywords

    Valor razonable; debido proceso; borrador de discusión 2006; proyecto de norma 2009; NIIF 13.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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