Resumen

CASTELLANOS-SANCHEZ, Heiberg Andrés. Measurement of Nonfinancial Assets. An Analysis of the Elements Involved in the Management Decision Regarding Choosing the Reasonable Cost Model. Cuad. Contab. [online]. 2015, vol.16, n.40, pp.41-71. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-40.manf.

The International Financial Reporting Standards (2014) foresee an alternative treatment for the posterior measurement of nonfinancial assets. For this purpose, when defining its accounting policies, the management of the company must choose between the historical cost model and the reasonable cost model. This research work focuses on examining the elements involved in the decision of the management regarding choosing the application of reasonable cost in the measurement of nonfinancial assets. The study is framed by a qualitative approach, within the documentary modality. In this review we highlight the identification of elements related with the relevance of the financial information, restrictions of the cost, profitability measures, indebtedness measures, opportunity cost measures, and profile of the company management.

Palabras clave : Reasonable cost; nonfinancial assets; International Financial Reporting Standards.

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