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IFRS 13 defines fair value and sets out a framework for measuring and disclosing it. It applies to most assets, liabilities and equity instruments measured at fair value under other IFRSs.
La definición de valor razonable se basa en los activos y pasivos porque estos constituyen unos de los principales elementos de la valoración contable. Además, esta NIIF debe aplicarse a los instrumentos de patrimonio propio de la entidad valorados al valor razonable.
IFRS 13 is a single IFRS that defines fair value and provides a framework for measuring and disclosing it. It applies to IFRSs that require or permit fair value measurements or disclosures and uses a fair value hierarchy to categorise the inputs used in valuation techniques.
IFRS 13 defines fair value as 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 (an exit price).
El IFRS 13 establece una sola estructura para la medición del valor razonable cuando es requerido por otros Estándares. El Estándar aplica a los elementos tanto financieros como no financieros medidos a valor razonable.
IFRS 13 covers the disclosures after initial recognition on the basis that other IFRSs address the disclosure of fair values at initial recognition (for example IFRS 3 sets out disclosure requirements for the fair value measurements of the net assets acquired in a business combination).
IFRS 13 defines fair value and provides a framework for measuring and disclosing it. It applies to IFRSs that require or permit fair value measurements and is effective for fiscal years beginning on or after January 1, 2013.
