Medición de las acciones a valor razonable en la empresa Más Caro S.A desde las normas internacionales de información financiera.

Abstract

Fair value within accounting refers to the price that is willing to be paid for an asset or liability in a commercial deal, where the interested participants involved are previously informed and act personally, without conditions. From there derives the concept of fair value as that fair value, that is, the one that they would offer us to sell it at this time. International financial reporting standards (IFRS) state that the fair value of an asset will be based on the price offered by the market. The practical work has arisen based on the doubts and concerns that students, businessmen and professionals maintain when interpreting what is contained in IFRS 13 for the fair value measurement of financial assets. Its objective is to measure and analyze the shares of the company Más Caro S.A. at fair value. of the city of Machala, so that their financial instruments present information in accordance with the provisions of the regulations. The methodology developed in the research is quantitative in conjunction with the analytical method. The measurement at fair value of the shares, it was obtained that the current market price was higher compared to the price at which it was acquired, its results a gain called Surplus for revaluation of shares.