Contabilidad Financiera Bajo NIIF : Instrumentos Financieros.

Format:

Book

Author/Creator:

Dávila Giraldo, Gloria Cecilia.

Contributor:

Castillo Nossa, Dilia.

Mejía Amaya, Andrés Fernando.

Language:

Spanish

Subjects (All):

Financial instruments.

Accounting.

Physical Description:

1 online resource (69 pages)

Edition:

1st ed.

Place of Publication:

Bogotá : Universidad Pedagogica y Tecnologica de Colombia, 2024.

Summary:

This academic text, authored by Gloria Cecilia Dávila Giraldo, Dilia Castillo Nossa, and Andrés Fernando Mejía Amaya, provides an in-depth exploration of financial accounting under International Financial Reporting Standards (IFRS), focusing on financial instruments. Intended for students, educators, and professionals in public accounting, the book systematically covers topics such as the conceptual framework of IFRS (IFRS 9), derivative financial instruments, presentation standards (IAS 32), initial and subsequent measurement, impairment, and disclosure requirements (IFRS 7). Special attention is given to financial assets, supported by practical examples and detailed illustrations. The text is designed to enhance understanding and professional competencies in applying IFRS provisions effectively, using clear and accessible language. Generated by AI.

Contents:

RESUMEN

ABSTRACT

PRESENTACIÓN

CAPÍTULO I

INSTRUMENTOS FINANCIEROS

1.1 ¿Qué es un Instrumento Financiero?

1.1.1 Contrato

1.1.2 Características de un instrumento financiero

1.2 Activo Financiero

1.3 Pasivo Financiero

1.4 Instrumento de Patrimonio

1.5 Activos y pasivos No Financieros

1.6 Clases de instrumentos financieros

1.6.1 Efectivo

1.6.2 Flujo de efectivo

1.6.3 Inversiones en Acciones Ordinarias

1.6.4 Emisión de Acciones

1.6.5 Inversiones en Acciones Preferentes

1.6.6 Facturas comerciales por cobrar

1.6.7 Pagarés, letras de cambio y préstamos por cobrar

1.6.8 Bonos o Instrumentos de Deuda

1.6.9 Operaciones repo

1.6.10 Bróker

1.6.11 Trading

1.6.12 Recompra de Acciones

1.6.13 Operaciones Oferta Pública de Adquisición (opa)

1.6.14 Operaciones de Mercado Abierto (oma)

CAPÍTULO II

INSTRUMENTOS FINANCIEROS DERIVADOS: FUTUROS, OPCIONES, SWAPS

2.1 Contratos a futuro Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

958-660-819-0

OCLC:

1527723225