Impacto financiero cuando se utiliza modelo de valor razonable como modelo de medición posterior para las propiedades de inversión

Abstract

With the appearance, at the accounting level of "investment properties", those assets that being classified as property, plant and equipment and that generate income, force us to separate from that group those that during the fiscal year create some kind of profitability, the calculation of the fair value for this type of assets, generally increases its value, being the value that was in books, lower than the new valuation, thus generating an adjustment that directly affects the financial situation. Now, the purpose of this document is to analyze how the implementation of the fair value model in investment properties impacts the financial situation of a company, emphasizing the adjustment generated at the accounting level, seeking to differentiate the type of impact that may occur, depending on the approach we are working with, in other words, the impact may be at the operational or financial level, being the financial the most important for the company.