Catálogo de publicaciones - tesis
Título de Acceso Abierto
El valor razonable como criterio básico de medición
Julio César David José Antonio Laínez Gadea Pedro Buchara Antonio Sanjurjo Jarazo Gabriel Víctor Nicolás Froidevaux
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Resumen/Descripción – provisto por el repositorio digital
Accountancy is a part of the information system of companies, and is concerned with providing information that is useful for decision-making processes. Within this information, result determination and equity measurement are of utmost importance and should represent in the best possible way the company’s economic reality, identified as the faithful image of its equity. Over the last few years, the dynamics of economic and financial activities have put into question the validity of certain paradigms, such as the principle of cost, giving more importance to market values. Regarding this aspect, this thesis attempts to analyze the validity of market values and the adoption of such values as a basic measurement criterion, expressed through the so called ‘fair value’ in international terminology. We depart from the analysis of the term ‘fair value’ and its connotation in different compilations of accountancy standards, as well as the use of these values in the measurement of the different elements of the equity. We then analyze how fair values are used, its advantages and disadvantages, the way they are expressed in the accountancy standards of some countries, in light of the current standards. We have analyzed the Financial Statements of Spanish, Mexican and Argentinean companies to see in which accounting items the fair value measurements are admitted. Lastly, conclusions are obtained from this analysis of Financial Statements, and an opinion is expressed about the use of fair values and the perspectives of its use as basic criteria of equity measurement.Palabras clave – provistas por el repositorio digital
Accounting; Information; Measurement; Reasonable value; Economic reality; Contabilidad; Información; Medición; Valor razonable; Realidad económica
Disponibilidad
| Institución detectada | Año de publicación | Navegá | Descargá | Solicitá |
|---|---|---|---|---|
| No requiere | 2010 | Biblioteca Virtual de la Universidad Nacional del Litoral (SNRD) |
|
Información
Tipo de recurso:
tesis
Idiomas de la publicación
- español castellano
País de edición
Argentina
Fecha de publicación
2010-03-26
