Hacia un enfoque comprensivo de las NIC 32, NIC 39, NIIF 7 y NIIF 9

The process of convergence to international financial reporting standards (IFRS) in Colombia, has triggered studies and analysis -highly necessary- all about the issues involved in emergency position of Col-GAAP to IFRS as an instrument of fair representation of the financial situation. One of the most complex topics is the group of international accounting standards that deal with financial instruments recognized on the local system in accordance with accounting types and legally classified without full identification of intentionality in the management of these instruments. The business management model is a determinant criteria for recognition and accounting estimates of financial assets and liabilities and equity instruments. This paper addresses relevant aspects of the IFRS platform and tries, in a hermeneutic way, to approach a possible understanding of the keystones of the recognition, measurement and disclosure posed by international accounting standards.

• Autores: Valencia Lemos, Luz Amparo; Narváez Grisales, Julián Andrés; Vargas Sierra, Carlos Arturo
• Fecha de publicación: 2014
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5280
• Acceso en línea: http://hdl.handle.net/10819/5280
• Palabra clave: Instrumento financiero; Reconocimiento; Valuación; Valor razonable; revelación; Financial instrument; Recognition; Valuation; Fair value; Disclosure; Reforma tributaria; Política económica
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia