Integrated Application of IAS 38 and IAS 39 in the recognition and subsequent Measurement of intangibles for SMEs in Colombia

International Accounting Standards (IAS) 38 and 39 are fundamental for the recognition and measurement of intangible assets and financial instruments, respectively. However, there is a gap in specific guidance for their integrated application in Colombian MSMEs, which creates accounting and financia...

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Autor principal:	Gonzalo A. Rodríguez-Cañas
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Fundación de Estudios Superiores Comfanorte 2025-01-01
Colecção:	Mundo Fesc
Assuntos:	intangible assets colombia financial instruments subsequent measurement smes ias 38 ias 39
Acesso em linha:	https://www.fesc.edu.co/Revistas/OJS/index.php/mundofesc/article/view/1832
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