{"id":12534,"date":"2024-04-22T11:00:00","date_gmt":"2024-04-22T16:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=12534"},"modified":"2025-04-28T20:14:18","modified_gmt":"2025-04-29T01:14:18","slug":"valor-razonable-que-es-y-como-se-mide","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/fair-value-what-it-is-and-how-it-is-measured\/","title":{"rendered":"NIF B-17: Determination of Fair Value | What is it and how is it measured?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12534\" class=\"elementor elementor-12534\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-114f1ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"114f1ca\" 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-25 elementor-top-column elementor-element elementor-element-7c88f81\" data-id=\"7c88f81\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ea590c9\" data-id=\"ea590c9\" 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-2322dfd elementor-widget elementor-widget-spacer\" data-id=\"2322dfd\" 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-8d026d3 elementor-widget elementor-widget-image\" data-id=\"8d026d3\" 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\/04\/Valor-Razonable-\u00bfQue-es-y-Como-se-mide.png\" class=\"attachment-large size-large wp-image-12537\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Valor-Razonable-\u00bfQue-es-y-Como-se-mide.png 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Valor-Razonable-\u00bfQue-es-y-Como-se-mide-300x225.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Valor-Razonable-\u00bfQue-es-y-Como-se-mide-16x12.png 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-34e9366 elementor-widget elementor-widget-spacer\" data-id=\"34e9366\" 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-e097832\" data-id=\"e097832\" 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-48d7c7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48d7c7d\" 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-87f1b2e\" data-id=\"87f1b2e\" 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-a777fad elementor-widget elementor-widget-table-of-contents\" data-id=\"a777fad\" 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;hierarchical_view&quot;:&quot;yes&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<\/div>\n\t\t<div id=\"elementor-toc__a777fad\" 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\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-dfc8581 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfc8581\" 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-17a8ef2\" data-id=\"17a8ef2\" 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-91fa091 elementor-widget elementor-widget-heading\" data-id=\"91fa091\" 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\">Fair value, what is it?<\/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-33c6e29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33c6e29\" 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-f6714c5\" data-id=\"f6714c5\" 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-82553ef elementor-widget elementor-widget-text-editor\" data-id=\"82553ef\" 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;\">Fair value is a key concept in accounting, finance, and asset valuation that refers to the estimated price at which an asset could be sold or a liability transferred between knowledgeable and willing parties under normal market conditions and without external pressure.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unlike historical cost, fair value reflects current market conditions. Various valuation methods are used to determine it, which may include available market prices, financial models, comparative analysis, and other technical approaches. This measurement seeks to capture the true economic value of assets and liabilities at a specific point in time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, fair value is applied to a wide range of financial and non-financial instruments: stocks, bonds, real estate, derivatives, intangible assets, and more. Its use is required or permitted by international accounting standards such as International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These standards require certain assets and liabilities to be measured at fair value in the financial statements, particularly when they are subject to significant fluctuations in value or when a faithful representation of an entity&#039;s equity and financial risks is required.<\/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-ddaa3b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddaa3b0\" 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-4852794\" data-id=\"4852794\" 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-cf80711 elementor-widget elementor-widget-spacer\" data-id=\"cf80711\" 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-a8d498a elementor-widget elementor-widget-heading\" data-id=\"a8d498a\" 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\">Importance of calculating 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-47798de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47798de\" 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-52558c4\" data-id=\"52558c4\" 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-efee965 elementor-widget elementor-widget-text-editor\" data-id=\"efee965\" 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;\">Fair value measurement is a fundamental practice in modern financial management. Its proper application allows companies to more accurately reflect the economic reality of their assets and liabilities, resulting in multiple strategic benefits:<\/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-00eff0e elementor-widget elementor-widget-html\" data-id=\"00eff0e\" 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;\">Reason<\/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;\">Informed decision making<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Understanding fair value enables managers, investors, and other stakeholders to make informed financial decisions, especially in investment, financing, mergers, and acquisitions.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Financial transparency<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Incorporating fair value into financial statements improves the clarity and objectivity of accounting information, generating greater confidence among investors, regulatory authorities, and the market in general.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Normative compliance<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Accounting standards, both national and international (IFRS and GAAP), require the use of fair value in various contexts. Compliance with these requirements strengthens the integrity and credibility of financial reporting.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Performance evaluation<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Comparing fair value to historical cost allows you to measure whether an asset has gained or lost value, which is key to evaluating a company&#039;s financial and operational performance.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Risk management<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Understanding the fair value of assets and liabilities helps identify hidden deviations or risks, enabling more proactive management of financial and asset risk.<\/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-2387f1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2387f1b\" 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-eec1bdf\" data-id=\"eec1bdf\" 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-051fc53 elementor-widget elementor-widget-spacer\" data-id=\"051fc53\" 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-cc8b60b elementor-widget elementor-widget-heading\" data-id=\"cc8b60b\" 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\">GAAP TECHNICAL PROPOSAL: Fair Value Measurement Hierarchy (GAAP)<\/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-ec98b16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec98b16\" 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-0786d59\" data-id=\"0786d59\" 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-c091c6d elementor-widget elementor-widget-text-editor\" data-id=\"c091c6d\" 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;\">Within the framework of Generally Accepted Accounting Principles (GAAP), the Financial Accounting Standards Board (FASB) establishes a hierarchy for measuring fair value. This structure aims to classify the data sources used in valuation based on their degree of objectivity and verifiability.<\/span><\/p>\n<h5><span style=\"font-weight: 400;\">The hierarchy is divided into three levels:<\/span><\/h5>\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-fdeae6e elementor-widget elementor-widget-html\" data-id=\"fdeae6e\" 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;\">Level<\/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;\">Level 1<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Directly observable market data. These correspond to fair values obtained from quoted prices for identical assets or liabilities in active markets. This is the most reliable and objective level. Example: publicly traded stocks.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Level 2<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Indirectly observable market data. This applies when identical prices do not exist in active markets, but comparable data exists, such as similar asset prices, interest rates, or yield curves. Example: corporate bonds with similar characteristics to those valued.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Level 3<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Unobservable data. Uses internal estimates and financial models due to the lack of reliable market data. This level requires greater accounting judgment and often involves techniques such as discounted cash flow. Example: Valuation of a startup with no direct comparables or solid financial history.<\/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<div class=\"elementor-element elementor-element-e892acc elementor-widget elementor-widget-text-editor\" data-id=\"e892acc\" 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><b><i>Important:<\/i><\/b><i><span style=\"font-weight: 400;\"> The hierarchy does not imply that all assets should be valued at Level 1. However, the standard establishes that, when determining fair value, the highest level of available and verifiable input should be used. In practice, it is common for an estimate to be based on a combination of levels, especially for complex or unique assets.<\/span><\/i><\/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-4e13167 elementor-widget elementor-widget-spacer\" data-id=\"4e13167\" 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-046560a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"046560a\" 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-f4c914c\" data-id=\"f4c914c\" 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-2214c67 elementor-widget elementor-widget-heading\" data-id=\"2214c67\" 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\">Methods for measuring 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-0f110bd elementor-widget elementor-widget-html\" data-id=\"0f110bd\" 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;\">Method<\/th>\r\n      <th style=\"padding: 12px; border: 1px solid #ddd;\">Description<\/th>\r\n      <th style=\"padding: 12px; border: 1px solid #ddd;\">When to use<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">market focus<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Based on observable prices of comparable assets or liabilities in the market.<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">When there are recent transactions or active markets for similar goods.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">income focus<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Estimates the present value of the future cash flows that the asset will generate.<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">When the asset generates predictable future income, especially in intangibles.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">cost approach<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">Calculates the replacement or reproduction cost of the asset, adjusted for depreciation.<\/td>\r\n      <td style=\"padding: 12px; border: 1px solid #ddd;\">When there is no active market and the asset does not directly generate income (such as technical machinery).<\/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-285f643 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"285f643\" 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-106ba63\" data-id=\"106ba63\" 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-f8dc23c elementor-widget elementor-widget-spacer\" data-id=\"f8dc23c\" 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-84fab53 elementor-widget elementor-widget-heading\" data-id=\"84fab53\" 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\">NIFBdM B-17, Determination of 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-9747ae0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9747ae0\" 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-b379586\" data-id=\"b379586\" 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-3cf4278 elementor-widget elementor-widget-text-editor\" data-id=\"3cf4278\" 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 <\/span><b>Financial Reporting Standard B-17 (NIF B-17)<\/b><span style=\"font-weight: 400;\"> establishes the accounting framework that must be applied to calculate and disclose the <\/span><b>fair value<\/b><span style=\"font-weight: 400;\"> in the financial statements of publicly traded companies, provided that other specific rules so require or permit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is important to highlight that NIF B-17 <\/span><b>does not determine in which cases fair value should be used<\/b><span style=\"font-weight: 400;\">, but <\/span><b>how it should be measured and presented<\/b><span style=\"font-weight: 400;\"> when its use is already defined by other accounting standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This standard provides technical guidelines for valuing assets, liabilities, and other financial instruments under objective and verifiable market criteria. It also establishes the basis for adequately disclosing these valuations, for example, in cases where the <\/span><b>fair value net of disposal costs<\/b><span style=\"font-weight: 400;\">, or other scenarios where it is necessary to report the estimate of a fair value.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In summary, NIF B-17 <\/span><b>does not oblige its application by itself<\/b><span style=\"font-weight: 400;\">, but acts as a <\/span><b>technical support tool<\/b><span style=\"font-weight: 400;\"> when other regulations require or permit measurement at fair value. Its main function is to ensure <\/span><b>consistency, objectivity and transparency<\/b><span style=\"font-weight: 400;\"> in these assessments.<\/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-b95c901 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b95c901\" 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-5ce3b8d\" data-id=\"5ce3b8d\" 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-d822be8 elementor-widget elementor-widget-spacer\" data-id=\"d822be8\" 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-b5ba3aa elementor-widget elementor-widget-heading\" data-id=\"b5ba3aa\" 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\">Importance of NIF B-17: Determination of fair value<\/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-211eeef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"211eeef\" 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-d14b183\" data-id=\"d14b183\" 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-c09e0b3 elementor-widget elementor-widget-text-editor\" data-id=\"c09e0b3\" 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 <\/span><b>NIF B-17<\/b><span style=\"font-weight: 400;\"> It is a fundamental standard within the Mexican accounting framework, especially for publicly traded companies. Its importance lies in the following key aspects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clear and consistent guidelines<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"> The standard establishes precise technical guidelines for determining the fair value of assets, liabilities, and financial instruments. This ensures a <\/span><b>consistent application<\/b><span style=\"font-weight: 400;\"> of the concept, which strengthens the transparency and comparability of the financial statements.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Normative compliance<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"> NIF B-17 allows companies <\/span><b>comply with the disclosure requirements of other accounting standards<\/b><span style=\"font-weight: 400;\">, providing reliability to the financial information presented to investors, regulators and other users.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Support in decision-making<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"> By establishing a solid basis for calculating fair value, this standard provides users of financial information\u2014such as investors, analysts, and creditors\u2014with more reliable tools to <\/span><b>evaluate the performance and financial situation of an entity<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Alignment with international standards<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"> NIF B-17 is <\/span><b>harmonized with international guidelines<\/b><span style=\"font-weight: 400;\">, such as those established by IFRS. This facilitates the <\/span><b>comparison between companies at a global level<\/b><span style=\"font-weight: 400;\">, something crucial in an increasingly interconnected business environment.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial and risk management<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"> Accurately understanding fair value allows companies to <\/span><b>better manage your risk exposure<\/b><span style=\"font-weight: 400;\">It also promotes more informed financial planning, as it is based on current market data rather than historical values.<\/span><\/li>\n<\/ul>\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-4f52c3c elementor-widget elementor-widget-spacer\" data-id=\"4f52c3c\" 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-0db97e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0db97e9\" 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-e5db3cd\" data-id=\"e5db3cd\" 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-db16579 elementor-widget elementor-widget-heading\" data-id=\"db16579\" 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\/\">If you want to know more about the fair value and the associated NIF, visit our BLOG.<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b25539 elementor-widget elementor-widget-spacer\" data-id=\"5b25539\" 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-3ef3280 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ef3280\" 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-19fb118\" data-id=\"19fb118\" 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-13c3ab5 elementor-widget elementor-widget-heading\" data-id=\"13c3ab5\" 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-1bcc028c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bcc028c\" 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-491f49d7\" data-id=\"491f49d7\" 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-57e7aae2 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"57e7aae2\" 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 <\/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-32aefaa8\" data-id=\"32aefaa8\" 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-517487c4 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"517487c4\" 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-e87b93d\" data-id=\"e87b93d\" 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-2f309aa8 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"2f309aa8\" 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>Fair value is a concept used in accounting, finance and asset valuation that refers to the price at which an asset can be sold or a debt can be transferred between interested and knowledgeable parties of the market, in a free and pressure-free 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