{"id":3213,"date":"2024-09-03T16:43:43","date_gmt":"2024-09-03T22:43:43","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3213"},"modified":"2024-09-03T16:43:46","modified_gmt":"2024-09-03T22:43:46","slug":"postulado-basico-valuacion","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/postulado-basico-valuacion\/","title":{"rendered":"Basic Postulate: Valuation"},"content":{"rendered":"

The basic postulate of valuation<\/strong>, included in NIF A-2, establishes that all transactions and economic events that affect an entity must be quantified and expressed in monetary terms.<\/p>\n\n\n\n

This postulate ensures that the resources, obligations and results of an entity are presented in the financial statements with a reliable and verifiable economic value.<\/p>\n\n\n\n

Key Points of the Valuation Postulate:<\/h2>\n\n\n\n
    \n
  1. Monetary Quantification:<\/strong>\n
      \n
    • All transactions and events must be measured in terms of money. This allows the different elements in the financial statements to be comparable and understandable to users.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Economic Value:<\/strong>\n
        \n
      • Items should be recognized in the financial statements at fair value, historical cost, or some other appropriate valuation criterion based on the nature of the transaction and applicable regulations.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Reliability:<\/strong>\n
          \n
        • Valuation should be based on data and figures that can be verified. This reinforces the credibility of the information presented in the financial statements.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

          Simple Example:<\/h2>\n\n\n\n

          Suppose a company purchases a vehicle for its operation for $300,000.<\/p>\n\n\n\n

            \n
          • Accounting Record:<\/strong>\n
              \n
            • Post:<\/strong> Asset (Vehicle) $300,000<\/li>\n\n\n\n
            • Pass:<\/strong> Banks or Suppliers $300,000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

              This record reflects the valuation of the vehicle at its acquisition cost, which is a reliable and verifiable basis. This asset can subsequently be depreciated according to its useful life, which follows the valuation rules.<\/p>\n\n\n\n

              Conclusion:<\/h2>\n\n\n\n

              The basic valuation postulate is crucial to consistency and accuracy in the presentation of financial information. By ensuring that all items in the financial statements are measured in monetary terms and valued reliably, this postulate ensures that users of financial statements have a sound basis for evaluating the entity's financial condition and making informed decisions.<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":"

              El postulado b\u00e1sico de valuaci\u00f3n, incluido en la NIF A-2, establece que todas las transacciones y eventos econ\u00f3micos que afectan a una entidad deben ser cuantificados y expresados en t\u00e9rminos monetarios. Este postulado asegura que los recursos, obligaciones y resultados de una entidad se presenten en los estados financieros con un valor econ\u00f3mico confiable y […]<\/p>\n","protected":false},"author":5,"featured_media":2388,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nPostulado b\u00e1sico: Valuaci\u00f3n - TAX ID<\/title>\n<meta name=\"description\" content=\"Postulado donde se establece que todas las transacciones y eventos econ\u00f3micos deben ser cuantificados y expresados en t\u00e9rminos monetarios.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/postulado-basico-valuacion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Postulado b\u00e1sico: Valuaci\u00f3n - TAX ID\" \/>\n<meta property=\"og:description\" content=\"Postulado donde se establece que todas las transacciones y eventos econ\u00f3micos deben ser cuantificados y expresados en t\u00e9rminos monetarios.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/postulado-basico-valuacion\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-03T22:43:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-03T22:43:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2023\/11\/WhatsApp-Image-2023-11-04-at-10.12.18-AM.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/\"},\"author\":{\"name\":\"Hector Galicia\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/#\\\/schema\\\/person\\\/d796450ab786b849a1900b58ccbabf89\"},\"headline\":\"Postulado b\u00e1sico: Valuaci\u00f3n\",\"datePublished\":\"2024-09-03T22:43:43+00:00\",\"dateModified\":\"2024-09-03T22:43:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/\"},\"wordCount\":314,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/WhatsApp-Image-2023-11-04-at-10.12.18-AM.jpeg\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/\",\"url\":\"https:\\\/\\\/taxid.mx\\\/postulado-basico-valuacion\\\/\",\"name\":\"Postulado b\u00e1sico: Valuaci\u00f3n - 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