Examinando por Materia "Contabilidad de coberturas"

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    Administración del riesgo financiero bajo NIIF 9
    (Universidad EAFIT, 2018) Bastidas Delgado, David Andrés; Londoño Osorno, Rodrigo Alberto
    IFRS 9 (Financial Instruments) introduced a significant change in the estimation of risk in international accounting, since it contemplates the calculation of expected future probabilities that must be measured and recognized in the accounting of an organization -- This research shows simulations of the financial risk and the analysis of models that allow obtaining the quantification of future estimates -- It is expected that the results obtained will help organizations to make better decisions using proper risk management -- The research evaluated different instruments that were the result of the union of several models, methodologies and techniques that allowed a better analysis, which led to propose simulations under hypothetical scenarios and make use of instruments designed for sound financial risk management -- The risks evaluated and managed by this research were: credit risk and market risk, as well as the changes in the NIIF 9 standard for hedge accounting, where a better measurement of the derivative's effectiveness is recognized
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    Contabilidad de derivados: el resultado real de la operación
    (Universidad EAFIT, 2018) Gaviria Rada, Mateo; Restrepo Tobón, Diego Alexander
    The importance of reducing the different risks within companies has become a global trend -- Every time companies seek to minimize their risks with different tools that are backed by financial and accounting standards -- The purpose of this document is to make Colombian companies aware of not only covering these risks, but also accounting for them so that the company's profits and / or results are real, without seeing the effect of external variables such as foreign currencies and interest rates -- at the end of everything, they affect the equity of the stakeholders -- For this, the topics will be supported mainly by IFRS9 and other related documents -- In addition, examples and simulations that demonstrate the importance of hedge accounting will be provided
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    Gestión de riesgos financieros y sostenibilidad en concesiones viales en Colombia : un análisis aplicado a un proyecto expuesto a riesgo de tasa de interés y tasa de cambio
    (Universidad EAFIT, 2026) Chiquiza Vergara, Alexandra; Villamil Villamil, Fernando Alonso
    The financial sustainability of road infrastructure projects in Colombia is affected by their exposure to market risks such as interest rate and exchange rate volatility. This research analyzes the effectiveness of using financial derivatives as a hedging strategy against such risks. A 30-year financial model was developed, incorporating sensitivity scenarios based on key reference rates. Structures with and without financial hedging were compared. The data used included historical interest and exchange rates, macroeconomic variables, and real cash flows from concession contracts. Results show that a mixed debt structure (COP and USD) can offer benefits equivalent to fully dollar-denominated debt combined with exchange rate hedging. Furthermore, the use of derivatives helps stabilize key indicators even under adverse conditions. It is concluded that financial hedging improves project viability and strengthens cash flow stability.