出版社：Conferencia Academica Permanente de Investigacion Contable
摘要：The general objective of this investigation is to examine the application of the concept of Reasonable Value (Fair Value)
in different countries. For such effect a search was made about the application of this concept in numerous countries, preferably
of Latin America.
The main middle utilized for the obtaining of data was the revision and bibliographical analysis. The sources for the
obtaining of the bibliography were books, international magazines accounting investigation, compendiums of works of investigation
presented in international Congresses of accounting and web pages.
The hypothesis presented suggests that “the application of the concept of Reasonable Value (Fair Value), in all the countries
studied, implies the use of diverse criteria of measurement”.
After an exhaustive process search of data it was come to the analysis from such, being able to state that, respect to the
experience in the application of the concept of Reasonable Value (Fair Value) in other countries, it is not possible to find material
bibliographical suitable, in amount and quality.
Nevertheless, the analysis of the International Accounting Standards allowed to validate the propose hypothesis given
that the majority of the countries that are applying Reasonable Value (Fair Value) they do it for converger with these standards,
which they apply diverse criteria and methods of measurement in their implementation.
关键词：Fair Value; Model of Reasonable Value; Criteria of measurement
