SUMMARY
One of the main changes brought by the introduction of International Financial Reporting Standards is composed of fair value, which concerns in particular IAS39 by presenting criteria for evaluating not only for financial derivatives, and also for the assets available for sale or held assets and liabilities that can be marketed.[3] So fair value meeting the existence and autonomous operators which have sufficient information about the exchange of goods and spontaneously decide to put in the fact. IAS 32 - excludes from the definition of that fair value "the value that an entity would pay for it or would receive it in a forced, in an involuntary liquidation or a sale really cheap.[5] According to data definition, IAS excludes the possibility to consider that the fair value price of the financial exchange between the entities belonging to the same group being considered as independent parties.[7] An important consideration that should be taken into account is the need not to confuse the concept of fair value to market price, very run error in practice.[1] This could actually be determined using techniques that simulate the market value. These techniques we describe below. [2]Therefore, according to the standard IAS32, only in the presence of an active and liquid market value coincides with the fair value or at least is a fundamental parameter for determining the reference to.[4]