{"id":12407,"date":"2024-03-22T17:00:00","date_gmt":"2024-03-22T22:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=12407"},"modified":"2025-04-28T19:53:58","modified_gmt":"2025-04-29T00:53:58","slug":"valor-razonable-determinacion-del-valor-razonable-nif-b-17","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/fair-value-determination-of-fair-value-nif-b-7\/","title":{"rendered":"Fair value, determination of fair value | NIF B-17 \u2013 What is fair value?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12407\" class=\"elementor elementor-12407\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4111635 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4111635\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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elementor-element-f98c517 elementor-widget elementor-widget-image\" data-id=\"f98c517\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/valor-razonable-b-17.jpg\" class=\"attachment-large size-large wp-image-13217\" alt=\"fair value b 17\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/valor-razonable-b-17.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/valor-razonable-b-17-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/valor-razonable-b-17-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-156550a elementor-widget elementor-widget-spacer\" data-id=\"156550a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-b523678\" data-id=\"b523678\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1432c4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1432c4a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b8809a\" data-id=\"4b8809a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9f20e0 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"a9f20e0\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__a9f20e0\" 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9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__a9f20e0\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af6755a elementor-widget elementor-widget-spacer\" data-id=\"af6755a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dbb1639 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbb1639\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03f5149\" data-id=\"03f5149\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b22c888 elementor-widget elementor-widget-text-editor\" data-id=\"b22c888\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The valuation of assets and liabilities in an acquisition can make the difference between a strategic investment and a financial risk. In this context, <\/span><b>Financial Reporting Standard NIF B-17<\/b><span style=\"font-weight: 400;\">, in force since 2016, establishes the bases for the <\/span><b>determination of fair value<\/b><span style=\"font-weight: 400;\"> in business purchasing processes, strengthening the transparency, comparability, and quality of financial information.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bd55f elementor-widget elementor-widget-spacer\" data-id=\"40bd55f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4795a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4795a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8c5f4e\" data-id=\"d8c5f4e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ae206f elementor-widget elementor-widget-heading\" data-id=\"9ae206f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does NIF B-17 regulate?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc90331 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc90331\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4009975\" data-id=\"4009975\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-635e75f elementor-widget elementor-widget-text-editor\" data-id=\"635e75f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">NIF B-17 provides a regulatory framework for valuing assets and liabilities acquired in a <\/span><b>business combination<\/b><span style=\"font-weight: 400;\">This means that not only the price paid by the company is taken into account, but also the true economic value of the acquisition, based on its ability to generate future cash flows.<\/span><\/p><p><span style=\"font-weight: 400;\">The standard distinguishes between:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The purchase of a <\/span><b>business in operation<\/b><span style=\"font-weight: 400;\"> (active, organized and generating returns),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the acquisition of a set of assets that <b style=\"font-style: inherit;\">does not qualify as a business<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9d2e4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9d2e4b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2736c4b\" data-id=\"2736c4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2510ba9 elementor-widget elementor-widget-spacer\" data-id=\"2510ba9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-016e68b elementor-widget elementor-widget-heading\" data-id=\"016e68b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is fair value?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5034707 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5034707\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c4c6ce\" data-id=\"4c4c6ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82359f2 elementor-widget elementor-widget-text-editor\" data-id=\"82359f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">He <\/span><b>fair value<\/b><span style=\"font-weight: 400;\"> It is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants, at the valuation date and under current conditions.<\/span><\/p><p><span style=\"font-weight: 400;\">This concept seeks to more accurately reflect the economic value of the acquired items, considering the real market value rather than historical accounting values.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35ed69a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35ed69a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48b1c6bd\" data-id=\"48b1c6bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-505dde82 elementor-widget elementor-widget-spacer\" data-id=\"505dde82\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77166137 elementor-widget elementor-widget-heading\" data-id=\"77166137\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Application of fair value\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382903b2 elementor-widget elementor-widget-text-editor\" data-id=\"382903b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">NIF B-17 establishes that all identifiable assets and liabilities in an acquisition must be recognized at their <\/span><b>fair value<\/b><span style=\"font-weight: 400;\"> on the date of purchase. This applies to both tangible assets such as machinery and real estate, as well as intangible assets such as trademarks, software, patents, and goodwill.<\/span><\/p><h4><b>How is it calculated?<\/b><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The estimated <\/span><b>future income streams<\/b><span style=\"font-weight: 400;\"> that the assets can generate.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They are used <\/span><b>financial valuation techniques<\/b><span style=\"font-weight: 400;\">, such as discounted cash flow.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">They are considered <b style=\"font-style: inherit;\">provisions and risks<\/b><span style=\"font-weight: 400;\">, such as labor liabilities or relevant contractual commitments.<\/span><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef403cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef403cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3bf5a9\" data-id=\"f3bf5a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae27df6 elementor-widget elementor-widget-spacer\" data-id=\"ae27df6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-277bbaf elementor-widget elementor-widget-heading\" data-id=\"277bbaf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key aspects considered by NIF B-17\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c452b4b elementor-widget elementor-widget-html\" data-id=\"c452b4b\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table style=\"width: 100%; border-collapse: collapse; text-align: left;\">\r\n  <thead>\r\n    <tr style=\"background-color: #f2f2f2;\">\r\n      <th style=\"padding: 12px; border: 1px solid #ddd;\">Key Aspect<\/th>\r\n      <th style=\"padding: 12px; border: 1px solid #ddd;\">Description<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Intangible Assets<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">They are valued based on their ability to generate future economic benefits, using techniques such as discounted cash flows or market comparables.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Associated liabilities<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">They include labor, contractual, and other obligations. Not all environmental liabilities are explicitly included in the standard.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">replacement cost<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">It applies to tangible assets such as machinery or real estate, estimating their value based on the cost of acquiring an asset with similar capabilities, without exceeding their recoverable value.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Market assumptions<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Fair value should be based on objective market conditions, without considering the buyer&#039;s specific intentions or plans for use.<\/td>\r\n    <\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d830cc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d830cc2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-14faf1d\" data-id=\"14faf1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79cd2b6 elementor-widget elementor-widget-spacer\" data-id=\"79cd2b6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be5e37a elementor-widget elementor-widget-heading\" data-id=\"be5e37a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main benefits of applying NIF B-17\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c6d80 elementor-widget elementor-widget-text-editor\" data-id=\"c3c6d80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><b>1. Financial transparency<\/b><\/h4><p><span style=\"font-weight: 400;\">One of the most important contributions of NIF B-17 is that it standardizes the way in which fair value is determined in an acquisition. By establishing clear and uniform criteria, the excessive subjectivity that previously existed in the valuation of assets and liabilities is eliminated. This generates <\/span><b>greater trust among investors, auditors and stakeholders<\/b><span style=\"font-weight: 400;\">, since financial reports reflect the economic reality of the transaction, and not just the perspective of the buyer or seller.<\/span><\/p><p><span style=\"font-weight: 400;\">Furthermore, the transparency offered by the standard allows <\/span><b>more consistent comparisons between companies<\/b><span style=\"font-weight: 400;\"> within the same sector or between similar operations, which is essential in globalized markets where trust and traceability are key assets.<\/span><\/p><h4><b><span style=\"font-style: inherit;\">2.\u00a0<\/span><span style=\"font-style: inherit;\">Greater accuracy in reports<\/span><\/b><\/h4><p>L<span style=\"font-weight: 400;\">The application of fair value allows the acquired assets and liabilities to be reflected at their <\/span><b>real economic value at the time of the transaction<\/b><span style=\"font-weight: 400;\">, not at its historical cost or an arbitrary estimate. This translates into <\/span><b>more accurate, current, and useful financial reports<\/b><span style=\"font-weight: 400;\"> for decision-making.<\/span><\/p><p><span style=\"font-weight: 400;\">For example, when acquiring a company with a well-established brand, traditional accounting recognition may not reflect the true value of that brand. NIF B-17 allows for the quantification and reporting of that value as part of the intangible asset, aligning reporting with the <\/span><b>market reality<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>value-generating capacity<\/b><span style=\"font-weight: 400;\"> of the business.<\/span><\/p><h4><b>3. Adequate recognition of intangibles<\/b><\/h4><p><span style=\"font-weight: 400;\">In today&#039;s economy, intangible assets such as <\/span><b>Brands, software, licenses, customer relations and know-how<\/b><span style=\"font-weight: 400;\"> can represent a significant part of the total value of a company. NIF B-17 recognizes this reality by requiring the <\/span><b>Identification and individualized valuation of acquired intangible assets<\/b><span style=\"font-weight: 400;\">, provided they can be measured reliably.<\/span><\/p><p><span style=\"font-weight: 400;\">This prevents all the extra value paid for an acquisition from being recorded as goodwill, allowing for a <\/span><b>more detailed and strategic analysis<\/b><span style=\"font-weight: 400;\"> of the value of each component of the business. Likewise, <\/span><b>strengthens the role of intellectual capital<\/b><span style=\"font-weight: 400;\"> in investment planning and evaluation.<\/span><\/p><h4><b><span style=\"font-style: inherit;\">4.\u00a0<\/span><span style=\"font-style: inherit;\">Comprehensive risk assessment<\/span><\/b><\/h4><p><span style=\"font-weight: 400;\">The rule requires considering <\/span><b>provisions for future events<\/b><span style=\"font-weight: 400;\"> that may generate costs for the acquirer, such as pending litigation, labor, environmental, or contractual liabilities. This allows companies <\/span><b>anticipate real financial impacts<\/b><span style=\"font-weight: 400;\"> arising from an acquisition, protecting both buyers and shareholders from ill-founded decisions.<\/span><\/p><p><span style=\"font-weight: 400;\">Including these risks in the valuation offers a more complete view of the operation, promoting a <\/span><b>proactive and responsible risk management<\/b><span style=\"font-weight: 400;\">, key to long-term financial and operational sustainability.<\/span><\/p><h4><b><span style=\"font-style: inherit;\">5.\u00a0<\/span><span style=\"font-style: inherit;\">Strategic approach<\/span><\/b><\/h4><p><span style=\"font-weight: 400;\">Finally, NIF B-17 turns the valuation of an acquisition into a tool <\/span><b>strategic<\/b><span style=\"font-weight: 400;\">By focusing on fair value and future cash flows, the standard guides companies to think about <\/span><b>long-term performance<\/b><span style=\"font-weight: 400;\"> and in the <\/span><b>real return on investment<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">This helps management and financial teams to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify key sources of value within the acquired business.<\/span><p>\u00a0<\/p><p>\u00a0<\/p><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect underutilized assets or hidden risks.<\/span><p>\u00a0<\/p><p>\u00a0<\/p><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimize post-acquisition integration based on solid data.<\/span><p>\u00a0<\/p><p>\u00a0<\/p><\/li><\/ul><p><span style=\"font-weight: 400;\">In short, it allows you to make investment decisions with a <\/span><b>more technical, objective and market-aligned basis<\/b><span style=\"font-weight: 400;\">, strengthening the strategic vision of the business and its projection into the future.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-799f35b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"799f35b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d988390\" data-id=\"d988390\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb65c7d elementor-widget elementor-widget-spacer\" data-id=\"bb65c7d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91612d3 elementor-widget elementor-widget-heading\" data-id=\"91612d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/blog\/\">If you are interested in learning more about NIFs and their objectives, visit our BLOG.<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fa6723 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fa6723\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f18f01\" data-id=\"5f18f01\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b716c4 elementor-widget elementor-widget-spacer\" data-id=\"8b716c4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be3b6a elementor-widget elementor-widget-heading\" data-id=\"6be3b6a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-378faefd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"378faefd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-50dc4861\" data-id=\"50dc4861\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63ec9af2 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"63ec9af2\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\">Impairment of intangible assets linked to NIF C-15<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4dbf8817\" data-id=\"4dbf8817\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5621b295 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5621b295\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Boletin-C-15-de-las-NIF.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\">NIF Bulletin C-15 | Deterioration in the Value of Long-Lived Assets and Their Disposal<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f1e1a1b\" data-id=\"f1e1a1b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33781953 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"33781953\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/05\/norma-internacional-de-contabilidad-nic-40.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\">International Accounting Standard IAS-40<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Determining the fair value is of utmost importance and thanks to NIF B-7 it is possible, do you know how it works?<\/p>","protected":false},"author":1,"featured_media":13217,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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