El rol de la Contabilidad de Coberturas en la empresa moderna, desde el modelo IASB para pymes
This work seeks to analyze the performance and requirements of the method of hedge accounting under the regulatory framework of the International Financial Reporting Standards [IFRS] to SMEs, for which several important thematic compendiums are contextualized to address this issue. Following this li...
- Autores:
-
Duque Gutiérrez, Gustavo Enrique
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Repositorio Institucional USTA
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41172
- Palabra clave:
- Fairvalue
financial instrument
Hedge accounting
covered risk
hedging instrument
- Rights
- License
- http://purl.org/coar/access_right/c_abf2