TY  - JOUR 
TI  - Valor razonable: un modelo de valoración incorporado en las normas internacionales de información financiera
JO  - ESTUDIOS GERENCIALES, Vol. 27 No. 118
PB  - Universidad Icesi
PY  - 2011
issn 0123-5923
AB  - The concept of fair value, which has appeared for decades in Anglo-Saxon accounting literature, gained great significance when it was incorporated by the International Accounting Standards Board (IASB) as a pricing model in International Financial Reporting Standards. Nevertheless, its meaning, when it is used, how it is determined, its impact on the equity of a company, and other aspects of meaning are scattered throughout various standards.  Decision makers need to have a clear idea of the subject.  This article presents a compilation and reflections on the issues without attempting to be exhaustive
KW  - MODELOS DE VALORACIÓN
KW  - VALOR RAZONABLE
KW  - MEDICIÓN
KW  - CRITERIO
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/393
ER  -