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...
- 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
| 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. |
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