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IFRS Valuation

Do you have the information you need to optimize your financial management? We estimate fair values under international standards, with documented technical judgment.

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What are IFRS?

Global standards to unify financial statements

IFRS are international standards that aim to unify the presentation of financial statements, bringing consistency and comparability to the financial information of companies.

IFRS is the language your company uses to communicate with any financial counterpart outside your operation.

Financial statements under IFRS international standards

Why does it matter?

International comparability of your financial information

It allows investors and stakeholders to understand your company's financial position precisely, considering both tangible and intangible assets (properties, investments and registered trademarks).

01

Consistency

Information presented under a uniform, verifiable criterion.

02

Comparability

Your information can be compared internationally.

03

Access to capital

Opens financing opportunities outside the country.

How Arias helps

We estimate fair values

Standardized, reliable financial information that is useful for decision-making.

01

Inventories

Measurement under the applicable standard.

02

Property, plant and equipment

Valuation of long-lived productive assets.

03

Asset register

Documentation and traceability of the asset base.

04

Leases

Measurement of right-of-use assets and related obligations.

05

Investment property

Real estate held for capital appreciation or rental income.

06

Intangible assets

Registered trademarks and rights with economic value.

Frequently Asked Questions (FAQ)

About IFRS and fair value

What are IFRS?
IFRS (International Financial Reporting Standards) are global standards that unify the presentation of financial statements. They bring consistency and comparability to the financial information that companies report to their various stakeholders.
Why is a valuation under IFRS important?
It allows investors and stakeholders to understand a company's financial position precisely, considering both tangible and intangible assets. It also makes international comparison of information easier, opening opportunities for access to capital outside the country.
Which assets are measured under IFRS?
Inventories; property, plant and equipment; asset register; leases; investment property; and intangible assets such as registered trademarks. Each category has specific measurement criteria under the applicable standard.
What is fair value?
It is the value at which an asset could be exchanged between knowledgeable, willing parties in an arm's-length transaction. It is the measurement basis required by several international standards to reflect the economic reality of the asset.
What documentation is needed for a valuation under IFRS?
Financial statements, the company's current accounting policy and the latest recorded carrying amount of the assets to be measured. It is the basis for applying the corresponding standard.
What is the difference between the international and the local impairment criteria?
IFRS assesses impairment under IAS 36, comparing the carrying amount against the recoverable amount. Mexico's NIF C-15 (the Mexican Financial Reporting Standard on impairment of long-lived assets) follows an equivalent logic, but with nuances in recognition that are worth distinguishing when a company reports under both frameworks.
How often should fair value be updated under IFRS?
The standard does not set a single frequency: it depends on the asset class and on whether there are indications of a significant change in value. In practice, most corporate groups review it annually.
What is the difference between Mexican and international accounting criteria for measuring assets?
Both start from similar principles but differ in nuances of recognition and updating: Mexican standards (NIF) and international standards (IFRS) can produce different values for the same asset. Companies that report under both frameworks need to reconcile that difference explicitly.

Does your financial information meet international standards?

Tell us which assets you need to measure and we will define the scope.

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