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:
- Universidad Santo Tomás
- 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
| Summary: | 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 line of thought, the work comprises a preamble on the objectives of the IFRS for SMEs and the implementation process in Colombia; it continues with the conceptual framework of Financial Instruments under the IASB model for SMEs, and consequently the Derivatives used for Hedge Accounting are conceptually defined and finally the Hedge accounting method is explained, which is grounded in a practical exercise designed to illustrate and collect the concepts developed during the central inquiry of the work. |
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