International Valuation Standards Council (I.V.S.C)/ Sistema de regulación de Normas Internacionales de Valoración

caso práctico

Abstract

Globalization has led countries to adopt the same accounting and financial language that makes relations and international business easier. It is essential to know and inquire about the new standards and / or rules that will regulate the different economic activities of enterprises. The aim was to identify the incidence of the International Valuation Standards Committee (IVSC) on the assessment of companies, as well as methods that are applied and recognized internationally according to this international organism. For this it was asked about the different methods of assessment issued by the IVSC, guidelines and procedures to apply when you want to evaluate a business or its assets independently. This allowed us, through a case study, apply a valuation method based on the income that the company would generate in the future, based on historical revenues and expenses, calculating the rate of return that would be expected to generate the assets of the company, making discounted cash flows and brought to present value and thus obtaining a reasonable value thereof. This exercise gives us the minimum value at which the company could be sold, taking into account only income generation over time and in accordance with International Valuation Standards