Deterioro del valor de activos a la luz de la Teoría del Valor

• Perea Murillo, Sandra Patricia ^[1]
  1. [1] Universidad Tecnológica del Chocó

     Universidad Tecnológica del Chocó

     Colombia

     
• Localización: LÚMINA, ISSN-e 2619-6174, ISSN 0123-4072, Nº. 15, 2014 (Ejemplar dedicado a: Lúmina 15 (January-December))
• Idioma: español
• Títulos paralelos:
  • Effects of the application of the IFRS in less developed countries. A review of empirical studies
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este artículo pretende, esencialmente, tratar tres temas: primero, estudiar el concepto deterioro del valor propuesto por la NIC 36 a la luz de la teoría del valor planteada por autores clásicos y neoclásicos de la economía; en segundo lugar, se realizará un análisis de cómo la teoría económica, ha aportado al desarrollo de la contabilidad y, finalmente, se reflexionará sobre las restricciones que presentan en su aplicación, los conceptos vinculados al deterioro del valor como el valor de uso y valor razonable y su influencia en la elaboración y presentación de la información financiera.

  • English

    This paper aims at presenting the positive and negative effects of the implementation of the IFRS in countries less developed, located in four regions: Africa, Latin America, Asia and Eastern Europe. The method used is a systematic revision of literature on empirical studies published in Scopus’ journals. This systematic revision was conducted according to a method legitimated in the British Academy of Administration. The empirical studies analyzed were classified in two groups: in the first one we have papers that deal, simultaneously, with the experiences of more than 30 developed countries; in the second one, we include a great number of papers dealing with case studies, by country, which analyze both the historical evolution and the history of the Accounting Standards applied in the country as well as the characteristics of the process of adoption of the IFRS and the impacts of such a process. In general, the empirical studies show: (1) low impact of the implementation of the IFRS on the flows of capital and on the “quality” of the information; (2) institutional resistance; (3) incompatibility of the IFRS with local accounting norms; (4) the need to qualify the accountancy professionals to produce the reports; (5) prioritize the fiscal rules of the organization over the rest of the norms; (6) differences in the process of convergence between the Pymes and the big companies and (7) difference in the perception by the investors and report preparers. The local organisms of control and the international standards of auditing are pressuring institutionally for the application of the IFRS.