Accounting valuation (IAS - IFRS)

Valum issues valuations according to the different concepts included in the General Accounting Plan. As an independent expert, he applies the most appropriate methodology in each case and international financial reporting standards (IAS – IFRS).

This service is mainly aimed at companies whose auditor requires an annual valuation of their assets classified as fixed assets, investments and inventories to determine the real equity of their company and whether there is a real loss of value.

Valoración contable (NIC – NIIF)

What is IFRS 16?

IFRS 16 is the new regulatory standard for leasing contracts. Eliminates the dual accounting model for lessees that distinguishes between finance leases that are recorded on-balance sheet and operating leases for which future lease payments are not required to be recognized.

Instead, a single, on-balance sheet model is developed that is similar to the current leasing model. In the case of the lessor, the current practice is maintained, i.e. lessors continue to classify leases as finance and operating leases.


For lessees, the lease contract becomes a liability and an equivalent asset, the right to use the property covered by the contract. Therefore, the size of the balance sheet will increase with new assets, but its indebtedness will also increase.

The impacts go beyond the balance sheet. Changes will also occur during the term of the lease. In particular, companies should apply an anticipated pattern of expense recognition in most contracts, even if they pay constant annuities.

Valoración contable (NIC – NIIF) 2

All companies will need to assess the magnitude of the impacts of the standard so that they can understand the implications for their business activity. Areas of focus may include:

Services offered by Valum

Lease valuation

Impact assessment

Fixing the legal lease period

Global impact on your Core Business

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Other valum service lines

Project Monitoring
Energy efficiency
Quality control