Examinando por Materia "Normas Internacionales de Información Financiera (NIIF)"
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Publicación Adquisición de empresas y su efecto contable bajo NIIF en los estados financieros(Universidad EAFIT, 2018) Monsalve Montoya, Isabel Cristina; Restrepo Tobón, Diego AlexanderThis paper presents a study of the application of the international standard "NIIF 3 - Business Combinations" in order to show and evaluate the accounting effect of business combinations in the consolidated financial statements of an entity -- This paper shows the procedure to apply the standard under the development of a hypothetical exercise, emphasizing the accounting effects that the users of the accounting information must take into account for the interpretation of the same in said combinations -- Likewise, this paper shows a business combination case of "Grupo Exito" -- The main conclusion of this exercise is that the accounting effects can be substantial’s, and they must be clearly distinguished for an adequate analysis and interpretation of the financial statements of a companyPublicación Contabilidad de derivados: el resultado real de la operación(Universidad EAFIT, 2018) Gaviria Rada, Mateo; Restrepo Tobón, Diego AlexanderThe 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 providedPublicación Determinantes de la pérdida esperada en la cartera de clientes de una Institución Prestadora de Servicios de Salud(Universidad EAFIT, 2016) Correa Barragán, Carlos Julio; Trespalacios Carrasquilla, AlfredoLa estimación de la pérdida esperada en las cuentas por cobrar de una empresa y la modelación de las variables que la determinan constituyen una importante herramienta de medición de riesgo, con efecto directo en el desempeño del patrimonio -- En este trabajo se realiza la estimación mediante un modelo econométrico logit para datos agrupados, en una institución prestadora de servicios de salud ubicada en Colombia -- Se presenta una selección de cuatro modelos basados en la metodología logit para datos agrupados, encontrando que la pérdida esperada en las cuentas por cobrar de la entidad está condicionada por diez variables, que incluyen indicadores financieros y características propias de cada cliente, al igual que indicadores operativos de la cartera analizada -- Los resultados obtenidos muestran un adecuado ajuste y significancia global, al igual que índices de capacidad predictiva superiores al 89% -- De manera complementaria, a partir del modelo se determinan focos de gestión en los procesos operativos, comerciales y contractuales que permitan optimizar este riesgo para la entidadPublicación Determinar el impacto económico y financiero bajo NIIF en los estados financieros de la compañía Servicios Públicos E.S.P.(Universidad EAFIT, 2012) Moreno Moreno, Kenny Vanessa; Mesa Velásquez, Gloria StellaThis paper presents conversion financial statements of Colombian GAAP to International Financial Reporting Standards (IFRS), for a utility company in Colombia. The paper present the development of a tour in the application of IFRS in Colombia, a summary of the company, an analysis of IFRS 1 First-Time adoption, pursuant to the selected company, the diagnosis of the select company to conversion to IFRS the financial conversion and finally a comparative balances under the two accounting principles.Publicación Evaluación de la eficacia de coberturas con forward peso-dólar bajo NIIF(Universidad EAFIT, 2017) Garcés Pérez, Jhon Edwin; Ágreda Moreno, Enrique Jorge; Trespalacios Carrasquilla, AlfredoThe purpose of this work is to present a simplified approach of evaluating the efficacy of the coverage for a net investment in foreign currency within the hedging accounting with a derivative financial instrument, a Forward. A bibliographic review of the documents related with financial risk and derivative is performed -- The financial information and International Financial Reporting Standards (IFRS) are addressed -- This work continues with an application case where the financial income/expenses and the exchange rate difference are separated -- Further, the efficacy of the hedge is evaluated through the simple Dollar-Offset method, getting as result a perfect adjustment when the coverages have identical parameters to the item hedged -- The conclusion is that this procedure contributes to the representation and comparability of the financial information, improving the relationship cost/benefit for the preparation of financial statementsPublicación Evolución de las Normas Internacionales de Información Financiera y su adopción en el Sistema Fiscal Colombiano(Universidad EAFIT, 2018) Orozco Jiménez, Manuela; Melo White, AdrianaPublicación Impacto de las NIIF en la evaluación financiera de proyectos(Universidad EAFIT, 2020) Ochoa Carmona, Carolina; Gómez Salazar, Elkin ArcesioIn this dissertation, an approach is made to the impact that the implementation of International Financial Reporting Standards (IFRS) have on the financial evaluation of projects, through the construction and comparison of cash flow under the local Colombian regulation and of the international standards. To this purpose, the data obtained in two feasibility studies presented in pursuit of the master’s degree in project management were taken: “Feasibility studies for the setting up of an enterprise for the commercialization of dried red cargo [cargamanto] beans in the city of Pereira,” in Pereira, and “Feasibility study for a rental bike system in the academic community at EAFIT University,” in Medellín. From the information obtained from the aforementioned works, some scenarios that were recreated based on international regulations are applied in order to build the cash flow and thus calculate the main financial indicators used for the evaluation of projects and in this way to be able to obtain the results that would allow us to conclude that the impact of IFRS in the financial study of projects will depend a lot on the context and the moment in time in which the project is being developed.Publicación 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 ArcesioIn 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.Publicación Metodología de valoración de activos biológicos a valor razonable según las Normas Internacionales de Información Financiera Plenas – NIIF aplicado al cultivo del Aguacate Hass(Universidad EAFIT, 2018) Restrepo Arboleda, Wilmar Alexander; Úsuga David, Iván Darío; Agudelo Zapata, Rodrigo AntonioTo adopt of new and good practices in companies to advance in your negotiations and growth in the market has generated the need to implement the International Financial Reporting Standards (IFRS) - NIIF in Colombia, hence with law 1314 of 2009, the Colombian state defines the principles and rules of accounting and financial information and assurance of information, thus formalizing its adoption -- In the development of the present investigation will be the full IFRS (NIIF Plenas - Colombia) and within these there is a rule that deals exclusively with the way to value at fair value the assets and liabilities, it is the NIIF13, that specific rule the treatment of the Fixed financial assets and non-financial assets -- As for the fixed assets of a company, there is one of special interest in this research are the biological assets, assets that are very common in our economy little regulation exists, hence NIC 41 this dedicated exclusively to the explanation and valuation of this type of assets -- Based on NIC 41 and NIIF 13, a methodology for valuation and application of the same to a biological asset of the real sector, such as hass avocado cultivation, which has become one of the most demanded products at an international level with a growth of 3%, due to its nutritional and vitamin properties, becoming an investment opportunity for ColombiaÍtem The new international financial architecture: Lessons and experiences from Africa(Universidad EAFIT, 26/11/2014) Erick Rading Outa; Research and Consulting\Strathmore Business School