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Revista Cubana de Finanzas y Precios
Article . 2018
Data sources: DOAJ
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El registro contable de los instrumentos financieros

descriptionPublicationkeyboard_double_arrow_right Article 01 Jun 2018 Spanish Publisher:Ministerio de Finanzas y Precios de CubaJournal:Revista Cubana de Finanzas y Precios (issn: 2523-2967, Copyright policy )
Authors: Alexander Navarro Ruiz; María Saturnina Gil Basulto;

El registro contable de los instrumentos financieros

Abstract

El presente trabajo muestra una revisión cronológica sobre las modificaciones de las Normas Internacionales de Información Financiera (NIIF) referida a los instrumentos financieros, desde marzo 1986 hasta la actualidad. El análisis concluye con los elementos básicos que deberán incluirse en las Normas Cubana de Contabilidad, para el uso de los instrumentos financieros.

Keywords

HG1-9999, contabilidad, Finance

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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold