Examinando por Materia "Activos"
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- PublicaciónAcceso abiertoInstrumentos financieros: medición bajo IFRS(2017) Vasco Cardona, Bryan; Castro Álvarez, Jhon FredyThe 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.
- PublicaciónAcceso abiertoValor razonable enfocado en la propiedad planta y equipo(2017) Zapata Morales, Juan Camilo; Marín Londoño, Jhon Jairo; Castro Álvarez, Jhon FredyIn this investigation, we will find relevant aspects about reasonable value, its applicability and importance in the propriety, plant and equipment. On January 1st of 2012 are emitted the international rules of financial information (NIIF). Where they describe conceptual framework to the financial information, the prologue to the international standards of financial information and the consolidated text of NIIF , including the international standards of accounting (NIC) among the interpretations, inside the NIC its found the NIC 16 For this explain the respective definitions, its recognizing, measurement, information to reveal, among other. For last to realize the measurement to reasonable value of property, plant and equipment, it has to take the caution with this assets, as all of them must be revaluated of constant way, periodic and individually to this way its keep actualizing.