Uso del valor razonable en la medición posterior de activos fijos bajo las NIIF. Revisión sistemática de la literatura

Marcos Ancisar Valderrama Prieto; Martha Liliana Arias Bello; Mauricio Gómez Villegas

doi:10.17533/udea.rc.n82a08

Auteurs-es

Marcos Ancisar Valderrama Prieto Pontificia Universidad Javeriana https://orcid.org/0000-0002-9849-1869
Martha Liliana Arias Bello Pontificia Universidad Javeriana https://orcid.org/0000-0002-9849-1869
Mauricio Gómez Villegas Universidad Nacional de Colombia https://orcid.org/0000-0001-9043-6358

DOI :

https://doi.org/10.17533/udea.rc.n82a08

Mots-clés :

IFRS, évaluation ultérieure, juste valeur, fair value, actifs fixes

Résumé

Lors de l’adoption des IFRS, il a été souligné que l’évaluation des actifs et des passifs à leur juste valeur (ou FV- fair value en anglais) augmenterait la pertinence de l’information et son utilité dans la prise de décision d’investissement. Cependant, l’application de la FV dans les actifs fixes n’a pas été courante dans les entreprises et présente des défis et des problèmes dans son application. La recherche empirique sur la mise en oeuvre des IFRS se développe, il serait donc utile de mener une revue de la littérature pour systématiser les perspectives et les résultats académiques sur l’utilisation de la FV dans l’évaluation ultérieure des actifs fixes. Ainsi, le but de cet article est de systématiser les arguments académiques et les preuves empiriques sur le choix de la FV, sous les IFRS, dans l’évaluation ultérieure des actifs fixes, sur la base d’une revue systématique de la littérature. À cette fin, les travaux empiriques publiés dans des revues indexées dans les bases de données Scopus, WOS, Redalyc et Scielo entre 2010 et 2020 ont été abordés. Avec l’application d’un protocole d’incorporation et d’exclusion, 33 travaux empiriques ont été sélectionnés et analysés, en systématisant les perspectives théoriques, les designs méthodologiques, les variables et les résultats, ce qui nous permet de définir quelques perspectives de recherche sur ce problème réglementaire, professionnel et académique.

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