Examinando por Materia "Propiedades de inversión"
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Ítem Análisis del modelo del valor razonable en la medición de las propiedades de inversión en emisores privados(Universidad Eafit, 2020) Duque Tirado, Virginia Helena; Waserman Alvarez, Jean PaulThis document presents an explanation of the subsequent measurement models of investment properties under International Financial Reporting Standards: cost and fair value, and seeks through a empirical study to evaluate if there is an association between the industry, the materiality of investment properties and the level of indebtedness with the choice of fair value as the basis for measuring investment properties in Colombian Private Issuers that report under IFRS to the Financial Superintendence of Colombia, within the framework of the agency's theory, based on the data obtained from their financial statements published for the annual periods ended since December 31, 2015 until 2019.