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Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable
dc.creator | Arias Bello, Martha Liliana | |
dc.creator | Salazar, Edgar Emilio | |
dc.date | 2011-12-31 | |
dc.identifier | https://revistas.unimilitar.edu.co/index.php/rfce/article/view/2193 | |
dc.identifier | 10.18359/rfce.2193 | |
dc.description | 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. | en-US |
dc.description | La NIIF 13 es el resultado de un extenso período de deliberación y socialización de planteamientos, orientados a definir los criterios de las mediciones a valor razonable. Esta norma surge en el proceso de convergencia adelantado entre IASB y FASB, como respuesta a una necesidad de homogeneizar las bases de esta medición, dado que su aplicación es transversal en el conjunto de Normas Internacionales de Información Financiera. Para tal fin, el debido proceso se convierte en un mecanismo para legitimar las prácticas que se esperan sean de aplicación universal. El presente documento analiza la evolución de los planteamientos conceptuales y técnicos de la NIIF 13, a partir de los desarrollos evidenciados desde el borrador de discusión de 2006. Como resultado, se evidencian los efectos derivados del debido proceso en las premisas que finalmente quedaron incorporadas en la norma definitiva | es-ES |
dc.description | A NIIF 13 é o resultado de um extenso período de deliberação e socialização de propostas, orientado a definir os critérios das medições a valor razoável. Esta norma surge no processo de convergência desenvolvido entre IASB e FASB, como resposta à necessidade de homogeneizar as bases desta medição, dado que sua aplicação é transversal no conjunto de Normas Internacionais de Informação Financeira. Para tal fim, o devido processo se converte num mecanismo para legitimar as práticas que, se esperam, sejam de aplicação universal. O presente documento analisa a evolução das propostas conceituais e técnicas da NIIF 13, a partir dos desenvolvimentos evidenciados desde o início da discussão, em 2006. Como resultado, se evidenciam os efeitos derivados do devido processo nas premissas que finalmente ficaram incorporadas na norma definitiva. | pt-BR |
dc.format | application/pdf | |
dc.language | spa | |
dc.publisher | Universidad Militar Nueva Granada | es-ES |
dc.relation | https://revistas.unimilitar.edu.co/index.php/rfce/article/view/2193/1790 | |
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dc.rights | Derechos de autor 2016 Revista Facultad de Ciencias Económicas | es-ES |
dc.source | Revista Facultad de Ciencias Económicas; Vol. 20 No. 1 (2012); 207-229 | en-US |
dc.source | Revista Facultad de Ciencias Económicas; Vol. 20 Núm. 1 (2012); 207-229 | es-ES |
dc.source | Revista Facultad de Ciencias Económicas; v. 20 n. 1 (2012); 207-229 | pt-BR |
dc.source | 1909-7719 | |
dc.source | 0121-6805 | |
dc.subject | Fair value | en-US |
dc.subject | due process | en-US |
dc.subject | discussion draft 2006 | en-US |
dc.subject | draft standard 2009 | en-US |
dc.subject | IFRS 13 | en-US |
dc.subject | Valor razonable | es-ES |
dc.subject | debido proceso | es-ES |
dc.subject | borrador de discusión 2006 | es-ES |
dc.subject | proyecto de norma 2009 | es-ES |
dc.subject | NIIF 13 | es-ES |
dc.subject | Valor razoável | pt-BR |
dc.subject | devido processo | pt-BR |
dc.subject | rascunho de discussão 2006 | pt-BR |
dc.subject | projeto de norma 2009 | pt-BR |
dc.subject | NIIF 13 | pt-BR |
dc.title | Effects due to the process of IFRS 13 formulation: fair value measurements | en-US |
dc.title | Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable | es-ES |
dc.title | Efeitos do devido processo na formulação da NIIF 13: medições a valor razoável | pt-BR |
dc.type | info:eu-repo/semantics/article | |
dc.type | info:eu-repo/semantics/publishedVersion |
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