El punto de equilibrio entre valor razonable y transparencia financiera
The equilibrium point between fair value and financial transparency
DOI:
https://doi.org/10.56712/latam.v6i4.4452Palabras clave:
valor razonable, transparencia financie, NIIF 13, fiabilidadResumen
El presente artículo examina críticamente la compleja relación entre la contabilidad a valor razonable (CVR) y la transparencia financiera, buscando identificar su punto de equilibrio óptimo dentro de la información financiera. Si bien la CVR busca mejorar la relevancia de la información financiera, su subjetividad inherente, particularmente para activos sin precios de mercado observables, plantea desafíos significativos a la fiabilidad y verificabilidad, aspectos cruciales para la transparencia (International Journal of Modern Science and Research Technology, 2025; Doeren Mayhew, 2025). Empleando un análisis conceptual combinado con una revisión sistemática de la literatura, el estudio sintetiza perspectivas académicas y marcos regulatorios existentes, centrándose en las implicaciones de la NIIF 13. Los hallazgos principales revelan que el impacto de la CVR en la transparencia no es uniforme, sino que depende en gran medida de la jerarquía de insumos del valor razonable (International Journal of Modern Science and Research Technology, 2025). El "punto de equilibrio" es, por lo tanto, una compensación dinámica entre la relevancia y la representación fiel, fuertemente mediada por prácticas de divulgación robustas. Se concluye que lograr un balance óptimo requiere un refinamiento continuo de las normas contables, requisitos de divulgación estrictos y un escrutinio de auditoría mejorado para mitigar los riesgos asociados con las mediciones subjetivas del valor razonable, fomentando así una mayor confianza en los mercados financieros (International Journal of Modern Science and Research Technology, 2025; KPMG, 2025; Learning-Gate, 2025; Doeren Mayhew, 2025). Las conclusiones ofrecen perspectivas cruciales para los emisores de normas, los preparadores de estados financieros y los usuarios al navegar por las complejidades de la contabilidad financiera moderna.
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