Examinando por Materia "Swap"

Mostrando 1 - 3 de 3
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    Publicación
    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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    Ítem
    How can the risk from the mismatch between inflation rates in mortgage and labor markets be mitigated?
    (Universidad EAFIT, 2017-12-13) Grandes, Martin; Galinsky, Damián; Universidad de Buenos Aires; Universidad Torcuato di Tella
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    Publicación
    Instrumentos financieros de cobertura para enfrentar crisis financieras en Pymes antioqueñas exportadoras
    (Universidad EAFIT, 2010) Hoyos López, Angélica María; Palacio Ramírez, Brenda Carolina; Giraldo Díaz, Laura
    This article is the result of a brief literature review; it talks about the most significant financial crisis of the nineteenth and twentieth centuries especially its causes, consequences and impacts that have caused such crisis in the Colombian economy. All of this with the aim of showing the reader that the Colombian market offers different alternatives that will help mitigate the risk (called hedging instruments) in case of a crisis when it belongs to the SME export sector. To meet the objective a taste of how Colombian exports are distributed must be given and more precisely in Antioquia’s exports.