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Bachelor thesis . 2020
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Recolector de Ciencia Abierta, RECOLECTA
Bachelor thesis . 2021
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idUS. Depósito de Investigación de la Universidad de Sevilla.
Bachelor thesis . 2021
License: CC BY NC ND
Data sources: idUS. Depósito de Investigación de la Universidad de Sevilla.
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Clasificación y valoración de activos financieros: norma vigente, reforma y efecto contable

descriptionPublicationkeyboard_double_arrow_right Bachelor thesis 01 Jan 2020 Spain
Authors: Martínez Carmona, Juan;

handle: 11441/103635

Clasificación y valoración de activos financieros: norma vigente, reforma y efecto contable

Abstract

Este trabajo tiene como objetivo principal el estudio de la reforma adoptada por el ICAC en materia de clasificación y valoración de los activos financieros. Para la consecución de este objetivo comenzaremos estudiando la normativa contable nacional vigente, así como la normativa contable a nivel internacional. Posteriormente abordaremos la reforma de la NRV 9ª en materia de clasificación y valoración de activos financieros, analizando las principales diferencias con la norma contable vigente y su convergencia hacia la norma contable internacional. Igualmente, también abordaremos el efecto contable originado por dicha reforma.

Country
Spain
Related Organizations
Keywords

NIIF, Reclasificación, Activos financieros, clasificación y valoración, NRV

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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
Green