Valor razonable: un modelo de valoración incorporado en las normas internacionales de información financiera
Fair value: a valuation model incorporated in international financial reporting standards
Valor razoável: um modelo de avaliação incorporado nas normas internacionais de informação financeira
Berta Silva Palavecinos
Doctorando en Ciencias Empresariales, Universidad Autónoma de Madrid, España. Magíster en Gestión mención Contabilidad y Finanzas, Pontificia Universidad Católica de Valparaíso, Chile. Docente e investigadora, Pontificia Universidad Católica de Valparaíso, Chile. Grupo de Investigación de la Escuela de Comercio, Pontificia Universidad Católica de Valparaíso, Chile
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| 2025 12 | 10 | 3 | 13 |
| 2025 11 | 36 | 25 | 61 |
| 2025 10 | 16 | 31 | 47 |
| 2025 9 | 23 | 19 | 42 |
| 2025 8 | 23 | 18 | 41 |
| 2025 7 | 17 | 5 | 22 |
| 2025 6 | 11 | 4 | 15 |
| 2025 5 | 9 | 4 | 13 |
| 2025 4 | 11 | 2 | 13 |
| 2025 3 | 9 | 5 | 14 |
| 2025 2 | 4 | 2 | 6 |
| 2025 1 | 5 | 2 | 7 |
| 2024 12 | 9 | 3 | 12 |
| 2024 11 | 10 | 5 | 15 |
| 2024 10 | 12 | 7 | 19 |
| 2024 9 | 10 | 5 | 15 |
| 2024 8 | 11 | 1 | 12 |
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| 2024 3 | 3 | 3 | 6 |
| 2024 2 | 2 | 8 | 10 |
| 2024 1 | 8 | 7 | 15 |
| 2023 12 | 6 | 10 | 16 |
| 2023 11 | 5 | 3 | 8 |
| 2023 10 | 6 | 12 | 18 |
| 2023 9 | 4 | 5 | 9 |
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| 2023 5 | 4 | 10 | 14 |
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| 2023 3 | 2 | 1 | 3 |
| 2023 2 | 3 | 4 | 7 |
| 2022 1 | 8 | 5 | 13 |
| 2022 12 | 5 | 5 | 10 |
| 2022 11 | 9 | 7 | 16 |
| 2022 10 | 6 | 6 | 12 |
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| 2022 3 | 8 | 12 | 20 |
| 2022 2 | 6 | 4 | 10 |
| 2021 1 | 5 | 15 | 20 |
| 2021 12 | 8 | 12 | 20 |
| 2021 11 | 6 | 10 | 16 |
| 2021 10 | 9 | 11 | 20 |
| 2021 9 | 10 | 17 | 27 |
| 2021 8 | 5 | 10 | 15 |
| 2021 7 | 4 | 9 | 13 |
| 2021 6 | 4 | 7 | 11 |
| 2021 5 | 13 | 6 | 19 |
| 2021 4 | 20 | 19 | 39 |
| 2021 3 | 11 | 13 | 24 |
| 2021 2 | 6 | 16 | 22 |
| 2020 1 | 4 | 24 | 28 |
| 2020 12 | 6 | 23 | 29 |
| 2020 11 | 6 | 17 | 23 |
| 2020 10 | 5 | 3 | 8 |
| 2020 9 | 8 | 6 | 14 |
| 2020 8 | 7 | 7 | 14 |
| 2020 7 | 7 | 12 | 19 |
| 2020 6 | 5 | 2 | 7 |
| 2020 5 | 5 | 2 | 7 |
| 2020 4 | 2 | 0 | 2 |
| 2020 3 | 5 | 11 | 16 |
| 2020 2 | 7 | 2 | 9 |
| 2020 1 | 3 | 2 | 5 |
| 2019 12 | 6 | 6 | 12 |
| 2019 11 | 5 | 7 | 12 |
| 2019 10 | 14 | 2 | 16 |
| 2019 9 | 7 | 4 | 11 |
| 2019 8 | 5 | 2 | 7 |
| 2019 7 | 12 | 4 | 16 |
| 2019 6 | 28 | 18 | 46 |
| 2019 5 | 57 | 39 | 96 |
| 2019 4 | 27 | 5 | 32 |
| 2019 3 | 0 | 4 | 4 |
| 2019 2 | 8 | 5 | 13 |
| 2019 1 | 4 | 3 | 7 |
| 2018 12 | 6 | 1 | 7 |
| 2018 11 | 10 | 1 | 11 |
| 2018 10 | 3 | 9 | 12 |
| 2018 9 | 18 | 7 | 25 |
| 2018 8 | 0 | 6 | 6 |
| 2018 7 | 3 | 1 | 4 |
| 2018 6 | 1 | 0 | 1 |
| 2018 5 | 4 | 2 | 6 |
| 2018 4 | 3 | 0 | 3 |
| 2018 2 | 4 | 1 | 5 |
| 2018 1 | 2 | 5 | 7 |
| 2017 12 | 4 | 4 | 8 |
| 2017 11 | 3 | 0 | 3 |
| 2017 10 | 5 | 0 | 5 |
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| 2017 6 | 10 | 2 | 12 |
| 2017 5 | 8 | 12 | 20 |
| 2017 4 | 5 | 2 | 7 |
| 2017 3 | 9 | 3 | 12 |
| 2017 2 | 12 | 3 | 15 |
| 2016 1 | 4 | 4 | 8 |
| 2016 12 | 15 | 6 | 21 |
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| 2016 10 | 13 | 3 | 16 |
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| 2016 8 | 11 | 6 | 17 |
| 2016 7 | 7 | 1 | 8 |
| 2016 6 | 6 | 4 | 10 |
| 2016 5 | 10 | 9 | 19 |
| 2016 4 | 3 | 6 | 9 |
| 2016 3 | 9 | 7 | 16 |
| 2016 2 | 8 | 8 | 16 |
| 2015 1 | 8 | 10 | 18 |
| 2015 12 | 8 | 7 | 15 |
| 2015 11 | 5 | 3 | 8 |
| 2015 10 | 13 | 7 | 20 |
| 2015 9 | 15 | 5 | 20 |
| 2015 8 | 7 | 3 | 10 |
| 2015 7 | 6 | 1 | 7 |
| 2015 6 | 2 | 3 | 5 |
| 2015 5 | 2 | 1 | 3 |
| 2015 4 | 3 | 6 | 9 |
| 2015 3 | 10 | 7 | 17 |
| 2015 2 | 1 | 0 | 1 |
| 2015 1 | 8 | 2 | 10 |
| 2014 12 | 15 | 3 | 18 |
| 2014 11 | 1 | 1 | 2 |
| 2014 10 | 2 | 2 | 4 |
| 2014 9 | 6 | 3 | 9 |
| 2014 8 | 5 | 3 | 8 |
| 2014 7 | 2 | 0 | 2 |
| 2014 6 | 5 | 3 | 8 |
| 2014 5 | 8 | 3 | 11 |
| 2014 4 | 2 | 3 | 5 |
| 2014 3 | 36 | 11 | 47 |
| 2014 2 | 16 | 1 | 17 |
| 2014 1 | 18 | 8 | 26 |
| 2013 12 | 23 | 16 | 39 |
| 2013 11 | 25 | 17 | 42 |
| 2013 10 | 31 | 19 | 50 |
| 2013 9 | 33 | 20 | 53 |
| 2013 8 | 17 | 6 | 23 |
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