Tesis
Valor razonable, ventajas y desventajas en su método de valuación
Autor
Peñuela Muñoz, Marco Edwin
Institución
Resumen
This article highlights the importance of Fair Value in the presentation of the financial condition
statement in a company, its assets and liabilities according to their market values, here the
importance of the use of valuation methods determining the treatment of differences arising from
the historical value in books and the market price in events expected in the future.
The Valuation methods offer advantages in the interpretation criteria of financial instruments, this
would contain better information for decision making, focused on reliability, profitability, solvency
and indebtedness, in essence the true value of the company