Maestría en Administración de Riesgos (tesis)

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Impacto de las NIIF`S en la evaluación financiera de proyectos y la gestión de riesgos
(Universidad EAFIT, 2021) Berrio Usuga, Leidy Johana; Gómez Salazar, Elkin Arcesio
In this undergraduate work, an attempt is made to generate an analysis of the possible impact that the implementation of financial reporting standards (IFRS) has had on risk management and on the financial evaluation of projects, for which data were taken from four Cash flows from different sectors of the Colombian economy from four projects and some assumptions of international financial reporting standards will be applied in order to evaluate the results of the main financial indicators taken into account to determine the financial viability of the projects.