Uso del valor razonable en la medición posterior de activos fijos bajo las NIIF. Revisión sistemática de la literatura
DOI:
https://doi.org/10.17533/udea.rc.n82a08Palabras clave:
NIIF, medición posterior, valor razonable, activos fijosResumen
En la adopción de las NIIF se ha señalado que la medición a valor razonable (VR) de activos y pasivos incrementaría la relevancia de la información y su utilidad en la toma de decisiones de inversión. No obstante, la aplicación del VR en los activos fijos no ha sido común en las empresas y presenta desafíos y problemas en su aplicación. La investigación empírica sobre la implementación de las NIIF viene creciendo, por lo que sería conveniente realizar una revisión de la literatura que permita sistematizar las perspectivas académicas y los hallazgos sobre el uso del VR en la medición posterior de los activos fijos. Así, el objetivo de este artículo es sistematizar los argumentos académicos y las evidencias empíricas sobre la elección del VR, bajo NIIF, en la medición posterior de activos fijos, a partir de una revisión sistemática de la literatura. Para ello, se abordaron los trabajos empíricos publicados en revistas indexadas en las bases Scopus, WOS, Redalyc y Scielo, entre 2010 y 2020. Con la aplicación de un protocolo de incorporación y exclusión, se seleccionan y analizan 33 trabajos empíricos sistematizando las perspectivas teóricas, los diseños metodológicos, las variables y los hallazgos, lo que permite definir algunas perspectivas de investigación en este problema regulatorio, profesional y académico.
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