¿Qué es Valor Razonable?
Valor Razonable The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Valor Razonable” Used in Practice?
La NIIF 13 requiere que todos los activos y pasivos valorados a valor razonable se revelen con la jerarquía de inputs correspondiente.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Valor Razonable?
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
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