Browsing Contaduría Pública by Subject "Fair value"

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Impacto en las pymes con la implementación de las NIIF con relación a la propiedad, planta y equipo

Ladino Guzman, Sandy Zulay; Sogamoso Tapiero, Andrea

The accounting and financial environment is constantly changing, therefore, the main objective to carry out the convergence of Colombian accounting standards to the International Financial Reporting Standards (IFRS) is to ...
Impacto financiero cuando se utiliza modelo de valor razonable como modelo de medición posterior para las propiedades de inversión

Campos López, Karen Alexandra; Urrego Alvarado, Omar Yamid

With the appearance, at the accounting level of "investment properties", those assets that being classified as property, plant and equipment and that generate income, force us to separate from that group those that during ...