Valor razonable y su influencia en la valoración de los instrumentos financieros

Abstract

This paper discusses some of the advantages of using the fair value model in the adoption of International Financial Reporting Standards IFRS, examining the arguments for the implementation of this model, in determining the value for all financial instruments, and the importance of it being reflected in the financial statements for decision-making; basis of accounting models and processes in place to valuation and comparability among its systematic structures. Based on the above, the purpose of this essay is to answer whether or not favor the implementation of fair value for all financial instruments for financial sector entities in order to establish the advantages it has over models of Historical and Joint Cost and usefulness in the presentation of Financial Reporting (Financial Statements, Notes and Disclosures) for making decisions about important issues that the end user (Manager, Partners, Investors and Financial Institutions between other) takes.