Deterioro del valor de los activos en época de crisis

The Global accounting standardization going around the International Accounting Standards and Financial Reporting - IAS and IFRS; imposes the tendency to valuation of assets at fair or market value, as opposed to historical cost traditionally handled. In this dynamic, the recognition of the impairme...

Full description

Autores:
Bustos Prieto, Javier Oswaldo
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2014
Institución:
Universidad del Quindío
Repositorio:
Repositorio Universidad del Quindío
Idioma:
spa
OAI Identifier:
oai:bdigital.uniquindio.edu.co:001/965
Acceso en línea:
https://bdigital.uniquindio.edu.co/handle/001/965
Palabra clave:
Deterioro de valor de activos
Valor recuperarble
Época
Crisis
Rights
openAccess
License
Derechos Reservados - Universidad del Quindio, 2016
Description
Summary:The Global accounting standardization going around the International Accounting Standards and Financial Reporting - IAS and IFRS; imposes the tendency to valuation of assets at fair or market value, as opposed to historical cost traditionally handled. In this dynamic, the recognition of the impairment of assets occurred by internal and external causes, play a determinant role. However extraordinary situations imposed by the occurrence of crisis (economic, ecological, natural or political) can generate pessimistic scenarios that accelerate this deterioration, and perhaps no necessarily correspond with reality. This article presents a reflection about the applicability of the criteria of Impairment in extraordinary times of crisis.