Valor razonable: un caso práctico para su reconocimiento y aplicación desde las normas internacionales de información financiera.

Abstract

This paper analyzes the recognition and measurement of fair value, from the conceptual perspective of the International Financial Reporting Standard 13, considering that the requirement of its implementation has been a series of challenges for those who are part of the profession accountant. Although the objective of the financial statements is to represent the economic-financial reality of the entity for the respective decision-making process, it is important that its elements be registered and valued correctly. Under this scoop, the objective is to analyze the fair value, through the conceptual review of IFRS 13, with the purpose of applying a practical case to demonstrate the suitability of the fair value calculation. To achieve the stated objective, it was considered pertinent to carry out a qualitative study in order to interpret the problem in question with the help of the analytical method, for the objectives set out, the descriptive research was established in order to specify important characteristics, techniques were also used bibliographic review based on the theoretical conceptions addressed, considering the most relevant approaches to fair value, such as the market, income and cost approach. To conclude this section, it is worth mentioning that it is essential for entities to have competent and strictly trained personnel regarding the application of IFRS 13, to avoid significant errors in the presentation of financial information.