Instrumentos financieros: medición bajo IFRS

The International Financial Reporting Standards, stablish principles for the measurement of financial assets, that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows. The assertive...

Full description

Autores:
Vasco Cardona, Bryan
Tipo de recurso:
Fecha de publicación:
2017
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/4113
Acceso en línea:
http://hdl.handle.net/10819/4113
Palabra clave:
Instrumentos financieros
Clasificación
Activos
Medición
Costo amortizado
Valor razonable
Financial instruments
Classification
Assets
Measurement
Amortised cost
Fair value
Balance financiero
Administración financiera
Contabilidad financiera
Instituciones financieras
Estados financieros
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary:The International Financial Reporting Standards, stablish principles for the measurement of financial assets, that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows. The assertive recognition and measurement of financial assets are closely interlinked with analyze about intention of financial asset and business model for managing the financial assets, characteristics, active market and other events or conditions on the entity’s financial position; unless that the intention or classification are not as financial assets, the company should be evaluated other rules for recognition and measurement.