Examinando por Materia "Tipos de cambio"

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    Ítem
    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
  • Miniatura
    Ítem
    El nuevo sector externo de la economía colombiana
    (Universidad EAFIT, 1991) Revista Universidad EAFIT; Universidad EAFIT