Examinando por Materia "Valor razonable"
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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.Ítem Estimación del detrimento de la cartera de microcréditos : caso “Desembolsamos S.A.”(Universidad EAFIT, 2022) Yepes Barrera, Juan Sebastián; Mora Cuartas, Andrés MauricioThe objective of this study is to determine, by means of qualitative and quantitative variables the deterioration of the portfolio for the company "Desembolsamos S.A." (Company named hypothetically to reserve the name and use of the information in the application of the information in the application of the object of study for this thesis), which as its main activity grants loans from $ 100,000 to $ 500,000 payable in 30 days, taking as sample 6,582 credits subdivided into 6 categories such as Not Approved (N.A), Paid Late (P.L), Paid (P), Reported (R), Overdue (O) and Disbursed (D), determining the expected probability of loss of money over time, performing an analysis, comparing the deterioration of the applied with qualitative factors against the current fiscal regulations, ending with a linear regression economic model to interpret if the variables taken are effective to evaluate the loss of money over time.Ítem Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos(Universidad EAFIT, 2014-01-31) Cardona, Raúl A.; Gil, Marisol; Ochoa, Jhon W.; rcardona@eafit.edu.co; marisol_gilh@hotmail.com; jhonwilsonochoa@gmail.comIn Colombia has been infrequent of registration in the financial statements of deferred tax, despite the obligation as a mechanism for allocation and recognition of tax, established in decrees 2649 and 2650 of 1993 and affects the results, actual allocation of profits and future cash flows; however, this is expected to change from the adoption of International Financial Reporting Standards. The aim of the study is to determine the impact it will have on the organizations implementing the international standard IAS 12 Income Taxes, originated in the category of property, plant and equipment. To achieve this, it starts with an identification of the current accounting model under Colombian norm Deferred tax is compared with standard or international standard, seeking to determine the conceptual and measurement differences; two real cases are taken and the tax calculation under the guidelines of IAS 12 is performed. One of the main expected and was validated in this analysis by the adoption of IFRS in intensive companies in fixed assets, effects is the negative impact on shareholders' equity for the determination of deferred taxes, which arises from applying the tax on temporary differences of assets and liabilities measured for accounting and tax purposes rates.