Examinando por Materia "Normas Internacionales de Contabilidad (IASB)"
Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
Ítem Administración del riesgo financiero bajo NIIF 9(2018) Bastidas Delgado, David Andrés; Londoño Osorno, Rodrigo AlbertoIFRS 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