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

Regarding the adoption of IFRS, it has been underlined that measuring assets and liabilities at fair value (FV) would increase the relevance and usefulness of information for investment decisions. However, most firms have not applied FV to fixed assets, whose application poses challenges and difficulties. Given the expansion of empirical research on IFRS implementation, it would be advisable to conduct a literature review to systematize the academic perspectives and findings on the use of FV in the subsequent measurement of fixed assets. Thus, through a systematic literature review, this paper aims to systematize the academic arguments and empirical evidence for the selection of FV under IFRS in the subsequent measurement of fixed assets. For this purpose, empirical papers published in journals indexed in Scopus, WOS, Redalyc, and Scielo, between 2010 and 2020, were examined, of which 33 empirical studies were selected and analyzed through an incorporation and exclusion protocol. Theoretical perspectives, methodological designs, variables, and findings were systematized to define various research perspectives on this regulatory, professional, and academic issue.