Resumen

ARIAS BELLO, MARTHA LILIANA  y  SALAZAR BAQUERO, EDGAR EMILIO. EFFECTS DUE TO THE PROCESS OF IFRS 13 FORMULATION: FAIR VALUE MEASUREMENTS. Rev.fac.cienc.econ. [online]. 2012, vol.20, n.1, pp.207-229. ISSN 0121-6805.

The IFRS 13 is the result of an ample period of debate and socialization of statements oriented to define criteria of fair value measurements. This rule arises in the convergence process performed among IASB and FASB, as a response to the necessity to homogenize this measurement bases, because its application is transversal in the group of the International Accounting Standards Board. For this purpose, the due process becomes a mechanism to legitimate practices that are expected to be of universal application. This paper analyses the evolution of conceptual and technical statements of IFRS13, since developments showed in the discussion draft of 2006. As a result, the effects from the due process in the premises, which finally were incorporated in the definitive standards, are evidenced.

Palabras clave : fair value; due process; discussion draft 2006; draft standard 2009; IFRS 13.

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )