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...
| Autor Principal: | Vasco Cardona, Bryan |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/4113 |
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| Sumario: |
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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