Perspectiva crítica del valor razonable en el marco de la crisis financiera
Cuadernos de Contabilidad, ISSN: 0123-1472, Vol: 16, Issue: 42, Page: 761-779
2015
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Article Description
El presente documento hace parte de las reflexiones conceptuales Sobre la emisión del estándar de valor razonable por organismos reguladores como el FASB y el IASB, en el marco de la crisis financiera de 2008 que comenzó en Estados Unidos a causa de las burbujas inmobiliarias, que también se conocen como créditos subprime. La investigación se orienta a plantear -desde una visión crítica- la forma de medir el valor razonable y su incidencia en la crisis financiera. El estudio se enmarca en el enfoque cualitativo, basado en la revisión de literatura especializada de pensadores contemporáneos de la contabilidad, que se abordaron desde una postura fundamentada en la teoría crítica. Como conclusión, la investigación destaca el uso de niveles de entradas no observables en la determinación del valor razonable que se derivan de la complejidad de los mercados inactivos en los que la entidad que reporta utiliza supuestos internos para fijar los precios de activos y pasivos que son difíciles de comprobar en la realidad.
Bibliographic Details
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/17392; http://revistas.javeriana.edu.co/index.php/cuacont/article/viewFile/17392/13881; http://dx.doi.org/10.11144/javeriana.cc16-42.pcvr; http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0123-14722015000300008&lng=en&tlng=en; http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722015000300008&lng=en&tlng=en; http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0123-14722015000300008; http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722015000300008; https://dx.doi.org/10.11144/javeriana.cc16-42.pcvr; https://revistas.javeriana.edu.co/index.php/cuacont/article/view/17392
Editorial Pontificia Universidad Javeriana
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