Valor razonable, ventajas y desventajas en su método de valuación

Abstract

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