SciELO - Scientific Electronic Library Online

 
vol.10 issue26Gauging the Cultural Heritage: A Challenge for AccountancyThe role of reading and writing teaching methodologies in higher education author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Journal

Article

Indicators

Related links

  • On index processCited by Google
  • Have no similar articlesSimilars in SciELO
  • On index processSimilars in Google

Share


Cuadernos de Contabilidad

Print version ISSN 0123-1472

Abstract

PATINO-JACINTO, Ruth Alejandra. Reasonable Value in Economic Groups' Investments. Cuad. Contab. [online]. 2009, vol.10, n.26, pp.67-86. ISSN 0123-1472.

In this paper we approach the notion of reasonable value; to begin with, we sketch a theoretical referent by identifying the concept as worked out by some professional organizations and then underscore its characteristics and requisites; next, we state the restrictions and limitations of the valuation model. Finally, a detailed analysis of the reasonable value's bearing on each of the topics as established by IAS - IFRS is given special attention vis-à-vis investments incurred by economic groups. The document's proposed analysis begets special importance in that we have seen the development of processes which focus on the harmonization of accountancy practices in the world we currently live in, particularly vis-à-vis the idea of adopting the International Accounting Standards Board model.

Keywords : Reasonable value; NIC-NIIF; IASB; investments; associates; subsidiaries; participative; International Accounting; Standards Board; Industrial Investments; Fair Value; Investments.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License