出版社：Conferencia Academica Permanente de Investigacion Contable
摘要：The application of a fair value in entities brings practical complications that are essentially related to the development features of markets as well as the assets and liabilities that are under this consideration. in this paper, some of these complications are disclosed, for which, it is aimed to determine to what extent the mechanisms to operationalize the method are limited in their application when finding markets like the ecuadorian, which is formed by productive sectors that have marked features of a hub market, with a strong predominance of economic groups that are mainly structured by micro, small and medium enterprises, according to their numbers. In this study, a review of the findings of previous research about the Ecuadorian market is carried out; in addition, descriptive statistics is applied in order to illustrate some basic trends. according to the results that were gotten, it was possible to determine that, based on the highlighted characteristics of the domestic market, the fair value method experiences serious difficulties when trying to become the most suitable technique to help to have relevant and reliable financial statements
