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- Title
El antes y el después en el tratamiento de los activos y pasivos financieros.
- Authors
Ruiz, Bonifacio Fierro
- Abstract
This article analyzes the main differences in accounting treatment of financial instruments in the new "General Plan of Public Accounting" (PGCP) in relation to standards that have been taken as a model for his elaboration: the General Accounting Plan for companies and NIC 39; focusing on aspects such as the application of fair value at the initial measurement, classification of financial assets and financial liabilities, effective interest rate, transaction costs, financial guarantee contracts, embedded derivatives, impairment of financial assets, reclassification of financial assets, and non-current financial assets held for sale.
- Subjects
FINANCIAL instruments; LIABILITIES (Accounting); ASSETS (Accounting); TRANSACTION costs; GUARANTEED investment contracts; ACCOUNTING; MANAGEMENT
- Publication
Partida Doble, 2011, Vol 22, Issue 230, p10
- ISSN
1133-7869
- Publication type
Article