El valor razonable y su importancia en la aplicación en las normas internacionales

Abstract

Fair value is one of the valuation criteria applied in IFRS, which reflects the relevance of the measurement of the assets and liabilities that the company has. It makes it easier to know the real state of the resources and with it, the decision-making of investors and all users of financial information, since being adjusted to reality guarantees the veracity of said reports. Many times in this criterion the fair value of the active market is considered, (there is always a buyer and, therefore, a seller; therefore, the prices of the good are accessible and real) which will be the best reference that can be reached. to have.