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RESUMEN: El proyecto ���Valoraci��n patrimonial y tasaci��n del material bibliogr��fico perteneciente a la colecci��n del Centro de Recursos para la Activaci��n de las Memorias ���CRAM��� del Museo Casa de la Memoria ���MCM��� de Medell��n���, que ejecut�� un grupo interdisciplinar de profesionales del Centro de Investigaciones en Ciencia de la Informaci��n de la Universidad de Antioquia, fue una consultor��a que plante�� el proceso metodol��gico para valorar los bienes bibliogr��ficos del Museo bajo los requerimientos y mandatos de la Norma Internacional Financiera y bajo referentes de valoraci��n patrimonial. Dicha metodolog��a se inscribi�� en un paradigma cualitativo e interpretativo, aunque tambi��n se utiliz�� un componente cuantitativo para adaptar los procesos de valoraci��n a los requerimientos de la norma financiera. Este reporte de caso presenta la metodolog��a de la consultor��a, caracterizada por la interdisciplinariedad, la apertura y emergencia de ideas y categor��as, la ��tica frente a la aplicaci��n de la norma y su interpretaci��n responsable. Algunos de los resultados encontrados son que el proceso es una experiencia in��dita en el pa��s y, aunque la metodolog��a dise��ada se enmarca en un contexto institucional muy concreto, es replicable a casos similares en el pa��s e incluso en otras geograf��as. Adem��s, el proceso aporta elementos al concepto de patrimonio bibliogr��fico y documental, al dise��o de metodolog��as y procedimientos de valoraci��n de este tipo de patrimonio en Colombia, a mejorar las experiencias de valoraci��n econ��mica o tasaci��n que hasta el momento se han realizado de una manera poco objetiva y a abrir nuevas aristas de investigaci��n. ABSTRACT: The project ���Valoraci��n patrimonial y tasaci��n del material bibliogr��fico perteneciente a la colecci��n del Centro de Recursos para la Activaci��n de las Memorias ���CRAM��� del Museo Casa de la Memoria ���MCM��� de Medell��n���, executed by an interdisciplinary group of professionals from the Centro de Investigaciones en Ciencia de la Informaci��n of Universidad de Antioquia, was a consultancy that proposed the methodological process to value the bibliographic goods of the Museum under the requirements and mandates of the International Financial Standard and models for heritage valuation. This methodology was part of a qualitative and interpretative paradigm, although a quantitative component was also used to adapt the valuation processes to the requirements of the financial standard. This case report presents the consulting methodology, characterized by interdisciplinarity, the openness, and emergence of ideas and categories, the ethics in the application of the norm, and its responsible interpretation. Some of the results found are that the process is an unprecedented experience in the country and, although the designed methodology is framed in a very specific institutional context, it is replicable to similar cases in the country and even in other geographies. Also, the process contributes elements to the concept of bibliographic and documentary heritage, to the design of methodologies and procedures for the valuation of this type of heritage in Colombia, to improve the experiences of economic valuation or appraisal that until now have been carried out in a little objective manner, and to open new research edges.
Bibliographic and documentary heritage, Historical memory, Heritage valuation, Valuation of bibliographic and documentary heritage, International financial reporting standards., Patrimonio bibliogr��fico y documental, Memoria hist��rica, Valoraci��n patrimonial, Valoraci��n del patrimonio bibliogr��fico y documental, Normas internacionales de informaci��n financiera.
Bibliographic and documentary heritage, Historical memory, Heritage valuation, Valuation of bibliographic and documentary heritage, International financial reporting standards., Patrimonio bibliogr��fico y documental, Memoria hist��rica, Valoraci��n patrimonial, Valoraci��n del patrimonio bibliogr��fico y documental, Normas internacionales de informaci��n financiera.
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