Resumen

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.

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

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