Abstract

CASTIBLANCO-RUIZ, Fabián Alberto. Value in Use of an Asset or CashGenerating Unit Under Uncertainty: Expected Cash Flow Through a Fuzzy Methodology. Cuad. Contab. [online]. 2016, vol.17, n.44, pp.449-465. ISSN 0123-1472.  https://doi.org/10.n144/Javeriana.cc17-44.vuau.

In the prospective study of organizations it becomes necessary to consider and handle the uncertainty and subjectivity characteristic of economic and financial phenomena. This paper aims to establish the procedures and contributions of the use of a methodology based on the theory of the fuzzy subsets which would allow, specifically, treating a specific type of uncertainty in the estimation of the value of use of an asset or cash-generating unit. For this purpose, three key elements are used: the establishment of a typology on the existence of uncertainty; the tools particular to fuzzy subsets; and the guidelines given by the International Accounting Standard 36. The possible relationships between the concepts discussed are established and we highlight the contributions and advantages of this relationship.

Keywords : value in use; expected cash flow; uncertainty.

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