Calculo del costo de un activo financiero a valor razonable caso empresa Mas Caro S.A.

Abstract

Companies look for where to invest to increase their economic resources and in turn improve profitability, allowing them to maximize economic profits. That is why some are inclined to invest in financial assets. Therefore, entities must have trained professionals within the accounting area who are clear about the accounting treatment that should be given to the purchase of this type of asset. The work analyzes the recognition, measurement of the fair value at the time of buying a financial asset, based on IFRS, in this case we will study IFRS 13, IFRS 9, IAS 39, and which has a mandatory application. Under this premise and through the application of a practical case, the calculation of the costs attributable to the purchase of a financial asset (shares) that become part of the portfolio of assets available for sale is analyzed, and in turn determine its value. fair value when the shares are sold. Therefore, the objective of this research work is to analyze the accounting treatment of the costs incurred in the purchase of a financial asset, through a tour of the theoretical bases contained in the International Financial Reporting Standards. The methodology used is descriptive since scientific books and articles were used whose information was used to develop the research. The purpose of this work is to solve the case raised and that the results serve as a source of consultation for accounting professionals and students.